The trial judge erred in finding that the taxpayer should have elected under s. 50(1)(b) in respect of his share investment in a company for 1984 (the year its license to operate was revoked) rather than 1994 (the year in which it was wound-up) given that the licence was restored in 1985 and the law suit brought by the taxpayer and the company against the federal authorities relating to alleged wrongful revocation of the licence was not settled until 1994.
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d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
338089
Extra import data
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"field_legacy_header": "<strong><em>Turner v. The Queen</em></strong>, 2000 DTC 6442, Docket: A-538-98 (FCA)",
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