- Category: Tax Case Summaries
Overturning the Tax Court of Canada’s (Tax Court) decision, the Federal Court of Appeal (FCA) ruled in 594710 British Columbia Ltd that GAAR is applicable in a
- Topics: Loss Utilization
ITA Section: 103
Overturning the Tax Court of Canada’s (Tax Court) decision, the Federal Court of Appeal (FCA) ruled in 594710 British Columbia Ltd that GAAR is applicable in a
- Category: CRA Interpretations
NO: IT-231R2 DATE: March 3, 1986 SUBJECT: INCOME TAX ACT Partnerships – Partners not Dealing at Arm’s Length REFERENCE: Subsection 103(1.1) IT231R2 Partnerships – Partners not
- ITA Sections: 103(1.1)