Deans Knight Income Corp. v. Canada, 2023 SCC 16 -- summary under Subsection 248(10)

By services, 28 May, 2023

In the course of a general discussion, Rowe J stated (at para. 55):

A series of transactions also includes “related transactions or events . . . in contemplation of the series” (s. 248(10)), which refers to transactions or events before or after the series which were undertaken “‘in relation to’ or ‘because of’ the series” (Copthorne, at para. 46, citing Trustco, at para. 26).

Topics and taglines
Topic
Income Tax Act - s. 248(10)
Tagline
series includes transactions undertaken before or after the series in relation to the series
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
677805
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
677806
Extra import data
{
"field_legacy_header": "",
"field_override_history": false,
"field_sid": "",
"field_topic_category": ""
}
Workflow properties
Workflow state
Publish with parent