R. v. Malloney’s Studio Ltd., 79 DTC 5124, [1979] CTC 206, [1979] 2 S.C.R. 326 -- summary under Subsection 248(28)

By services, 28 November, 2015

"Mutuality of tax treatment of parties to the same transaction, or even the avoidance of double taxation have never been principles with which the draftsmen of taxing statutes have ever regarded themselves as saddled."

Topics and taglines
Topic
Income Tax Act - s. 248(28)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
337451
Extra import data
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"field_legacy_header": "<strong><em>The Queen v. Malloney's Studio Ltd.</em></strong>, 79 DTC 5124, [1979] CTC 206, [1979] 2 SCR 326",
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