Schwartz v. Canada, 96 DTC 6103, [1996] 1 SCR 254 -- summary under Paragraph 3(a)

By services, 28 November, 2015

The majority in obiter indicated that income that was not from a source specifically identified in s. 3 could be included under s. 3(a) as income from some other source, whereas the minority indicated that it was inappropriate to address this issue.

Topics and taglines
Topic
Income Tax Act - s. 3(a)
Tagline
quaere whether income can be from a non-enumerated source
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
337773
Extra import data
{
"field_legacy_header": "<strong><em><a name=\"Schwartz\"></a>Schwartz v. The Queen</em></strong>, 96 DTC 6103, [1996] 1 SCR 254",
"field_override_history": false,
"field_sid": "",
"field_topic_category": ""
}
Workflow properties
Workflow state
Publish with parent