Perrault v. The Queen, 78 DTC 6272, [1978] CTC 395 (FCA) -- summary under Subsection 56(2)

By services, 28 November, 2015

It was indicated, obiter, that it was doubtful that s. 56(2) could be applied to the payment of a dividend which was included in the income of the recipient under the statutory predecessor of s. 82(1)(a), before making a deduction under the predecessor of s. 112(1).

Topics and taglines
Topic
Income Tax Act - s. 56(2)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
338256
Extra import data
{
"field_legacy_header": "<strong><em>Perrault v. The Queen</em></strong>, 78 DTC 6272, [1978] CTC 395 (FCA)",
"field_override_history": false,
"field_sid": "",
"field_topic_category": ""
}