Heavyside v. R., 97 DTC 5026, [1997] 2 CTC 1 (FCA) -- summary under Subsection 160(1)

By services, 28 November, 2015

The taxpayer was liable under s. 160(1) in respect of the transfer of property to her by her husband, notwithstanding that her assessment under s. 160(1) followed her husband's discharge as a bankrupt. The order of discharge did not affect the liability of the taxpayer, and the earlier decisions in Caplan v. The Queen, 95 DTC 709 (TCC) and Gamache v. The Queen, 96 DTC 1436 (TCC) dealing with this issue were referred to as being confused.

Topics and taglines
Topic
Income Tax Act - s. 160(1)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
334699
Extra import data
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