Canadian Imperial Bank of Commerce v. Canada, 2023 FCA 195 -- summary under Subsection 171(1)

By services, 1 October, 2023

Webb JA found that the Tax Court could make a mixed finding of fact and law (as to the nature of a supply made having regard to the ETA definition of a financial service) that was on a basis different than argued by either party.

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Topic
Income Tax Act - s. 171(1)
Tagline
TCC can make a finding of mixed fact and law different from that argued by either party
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689951
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
689952
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