8 October 2010 Roundtable, 2010-0373541C6 F - Mise à part de l'argent après Lipson -- summary under Subparagraph 20(1)(c)(i)

Is the position on cash damming in IT-533 still valid following the Supreme Court’s Lipson decision? CRA responded:

Following the Lipson case, the CRA is of the view that the position stated in paragraph 16 of Interpretation Bulletin IT-533 remains valid.

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Income Tax Act - s. 20(1)(c)(i)
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d7 import status
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