Lapierre v. The Queen, 2013 DTC 1090 [at at 495], 2012 TCC 299 -- summary under Subsection 160(1)

By services, 28 November, 2015

The taxpayer's tax-indebted father gave her $120,000. Angers J. accepted her position that $110,000 of that amount was meant to benefit the taxpayer's sister and her father's business corporation, so her liability under s. 160(1) was limited to $10,000.

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