The Queen v. Kendall, 83 DTC 5134, [1983] CTC 119 (FCTD) -- summary under Paragraph 60(c)

By services, 28 November, 2015

Payments made by the taxpayer to third parties for the benefit of his wife were (following Gagnon, 82 DTC 6318 (FCA)) not deductible.

Topics and taglines
Topic
Income Tax Act - s. 60(c)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
338499
Extra import data
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