Raby v. MNR, 65 DTC 5085, [1965] CTC 138 (Ex Ct) -- summary under Subsection 23(1)

By services, 28 November, 2015

S.85E(1) applied when the partner in a partnership holding 92 building lots became ill and sold his share of the lots at a profit to a corporation, which in turn sold these lots to his partner.

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Topic
Income Tax Act - s. 23(1)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
336621
Extra import data
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