Sherman v. The Queen, 2008 DTC 3069, 2008 TCC 186, aff'd 2009 DTC 5681, 2009 FCA 9 -- summary under Paragraph 1102(1)(c)

By services, 28 November, 2015

The taxpayers were found to have acquired rights in respect of computer software solely for tax-motivated reasons, with no ancillary income-earning purpose.

Topics and taglines
Topic
Income Tax Regulations - s. 1102(1)(c)
Tagline
software acquired only for tax reasons
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
339883
Extra import data
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