Armstrong v. Canada (Attorney General), 2006 DTC 6310, 2006 FCA 119 -- summary under Subsection 152(1.1)

By services, 28 November, 2015

S.152(1.1) did not cover the circumstances of the taxpayer's case because no non-capital loss initially was reported on his return for the relevant year. Instead, non-capital losses were only reported when he attempted to file an amended return for that year.

Topics and taglines
Topic
Income Tax Act - s. 152(1.1)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
334428
Extra import data
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