Allchin v. Canada, 2004 DTC 6468, 2004 FCA 206 -- summary under Subsection 180(3)

By services, 28 November, 2015

In noting an exception to the rule that in reviewing decisions of the Tax Court, the standard of review for conclusions of mixed fact and law was of palpable and overriding error, Malone J.A. stated (at pp. 6469-6470) that "if a clear legal error can be isolated from the facts, the error will be reviewed on a correctness standard".

Topics and taglines
Topic
Income Tax Act - s. 180(3)
Tagline
correctness standard for isolated legal error
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
335847
Extra import data
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