Slobodrian v. Canada (Minister of National Revenue), 2006 DTC 5625, 2005 FCA 336 -- summary under Total Charitable Gifts

By services, 28 November, 2015

The Court followed its earlier decision in Slobodrian v. Queen, 2003 DTC 5632, 2003 FCA 350 in finding (at p. 5626) that "the mere supply of services without compensation involves no property and hence cannot form the subject matter of a gift".

Topics and taglines
Topic
Income Tax Act - s. 118.1(1) - Total Charitable Gifts
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
333548
Extra import data
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