Matthys v. R., 86 DTC 6385, [1986] 2 CTC 307 (Ont. D. Ct.) -- summary under Fiscal Period

By dwpv, 28 November, 2015

A partner of a farming partnership was held to be entitled to include his share of income from the rental of tobacco quotas on a fiscal-year basis, primarily on the basis of paragraph 7 of IT-425.

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