Funds that the taxpayer's son had transferred into a dormant bank account of the taxpayer were held by her as agent for her son, with the result that there had not been a "transfer" for purposes of s. 160(1), i.e., "to convey or make over (title, right or property) by deed or legal process".
Topics and taglines
Words and phrases
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
334719
Extra import data
{
"field_legacy_header": "<strong><em><a name=\"Delisle\"></a>Delisle v. The Queen</em></strong>, 95 DTC 650 (TCC) (Informal Procedure)",
"field_override_history": false,
"field_sid": "",
"field_topic_category": "seealso"
}
"field_legacy_header": "<strong><em><a name=\"Delisle\"></a>Delisle v. The Queen</em></strong>, 95 DTC 650 (TCC) (Informal Procedure)",
"field_override_history": false,
"field_sid": "",
"field_topic_category": "seealso"
}