Longley v. Minister of National Revenue, 99 DTC 5549, [1999] 4 CTC 108 (B.C.S.C.) -- summary under Subsection 245(4)

By services, 28 November, 2015

Quijano J. found that GAAR would not apply to an arrangement under which taxpayers made contributions to a fringe political party on the basis that the money would be spent by the party on matters for the benefit of the taxpayer.

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Topic
Income Tax Act - s. 245(4)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
336993
Extra import data
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