An amount received by the taxpayer from the federal government as compensation for the cancellation by the federal government of his fishing licence was not an eligible capital amount given that (having regard to the mirror image rule) the federal government had no business purpose in making the payment and, in fact, its purpose in extinguishing the licences was so that they could not be used in any business.
Topics and taglines
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
334194
Extra import data
{
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"field_sid": "",
"field_topic_category": "seealso"
}
"field_legacy_header": "<strong><em>Winsor v. The Queen</em></strong>, 2008 DTC 2116, 2007 TCC 692",
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"field_sid": "",
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