Tesainer v. The Queen, 2008 DTC 2807, 2008 TCC 101, rev'd 2009 FCA 33 -- summary under Subparagraph 53(2)(c)(v)

By services, 28 November, 2015

Damages received by the taxpayer who, along with other partners of a real estate partnership, received damages from the law firm which had handled the private placement of the partnership units, were found to be closer in character to a return of capital rather than something else.

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Topic
Income Tax Act - s. 53(2)(c)(v)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
338109
Extra import data
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