Rouleau c. La Reine, 2007 DTC 1619, 2007 TCC 338 (Informal Procedure) -- summary under Subsection 37(1)

By services, 28 November, 2015

Archambault J. found that a purported partnership of which the taxpayer was a purported member was not carrying on any business (as it was created solely to transfer R & D tax deductions to investors) so that the taxpayer was not entitled to any deductions under s. 37 in respect of alleged expenditures of the partnership.

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Income Tax Act - s. 37(1)
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Node
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