Langille v. The Queen, 2009 DTC 1431, 2009 TCC 398 -- summary under Timing

By services, 28 November, 2015

Commissions in respect of policies issued before the taxpayer incorporated a corporation to which he transferred his insurance brokerage business, with virtually all of the agent services having been provided before that date, were income to the taxpayer and not of the corporation.

Topics and taglines
Topic
Income Tax Act - s. 9 - Timing
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
339621
Extra import data
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