Because the taxpayer had not filed a form td-5 until the date on which his appeals to the Tax Court were to be heard, he had not adhered to the procedure prescribed in former s. 6(2)(d) for rebutting the presumption that he had used the automobiles in question for an average of 1,000 km. per month for personal purposes. Accordingly, the entire amount of standby charges in question was to be included in computing his income.
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d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
334420
Extra import data
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"field_legacy_header": "<strong><em>Meuse v. The Queen</em></strong>, 94 DTC 6640 (FCTD)",
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