Peter Fisher v. Minister of National Revenue, [1988] 1 CTC 2056

By services, 16 April, 2024
Is tax content
Tax Content (confirmed)
Citation
Citation name
[1988] 1 CTC 2056
Source
https://taxinterpretations.com/
Decision date
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
790940
Extra import data
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Style of cause
Peter Fisher v. Minister of National Revenue
Main text

Bonner, T.C.J.: —For the reasons given in Maurice P. Fisher v. M.N.R., [85-1374(IT)], the appeals from assessments of income tax for the appellant's 1979 and 1980 taxation years will be allowed with costs and the assessments will be referred back to the respondent for reassessment on the basis that the disputed election was filed on time.

Appeal allowed.

Court
Tax Court of Canada