Christensen v. The Queen, 98 DTC 1893, [1998] 4 CTC 2198 (TCC) -- summary under Paragraph 251(1)(c)

By services, 28 November, 2015

The transfer to the taxpayer of a property in which she had been living with a married man who controlled the corporate transferor was found to be an arm's length transaction. She wanted the property in order to secure her future, and there was no existence of a common mind directing the bargaining for both parties to the transfer of land.

Topics and taglines
Topic
Income Tax Act - s. 251(1)(c)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
337548
Extra import data
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