Vincent v. Minister of National Revenue, 66 DTC 5123, [1966] CTC 147, [1966] S.C.R. 374 -- summary under Subsection 31(2)

By services, 28 November, 2015

The Exchequer Court had the jurisdiction to determine the question whether the taxpayer's chief source of income for the taxation years in question was neither farming nor a combination of farming and some other source of income in the absence of a determination of the Minister under s. 13(2) of the pre-1972 Act.

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Topic
Income Tax Act - s. 31(2)
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Node
Drupal 7 entity ID
337843
Extra import data
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