Mercier v. MNR, 92 DTC 1693, [1992] 1 CTC 2506 (TCC) -- summary under Paragraph 118(1)(b)

By services, 28 November, 2015

Lamarre Proulx J. found that s. 118(1)(b)(ii) of the Act should be considered to be of no effect in light of s. 15 of the Charter and that it should be read as if clause D had not been enacted.

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Topic
Income Tax Act - s. 118(1)(b)
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Drupal 7 entity type
Node
Drupal 7 entity ID
333524
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