Metro Can Construction Ltd. v. The Queen, 2000 DTC 6495, 2001 FCA 227 -- summary under Debtor

By services, 28 November, 2015

McDonald J.A. accepted the position of the Crown that former s. 80(1) applied, in computing income at the partnership level, to a partnership whose debts had been forgiven notwithstanding that the portion of the provision dealing with the extinguishing of non-capital losses could have no application to a partnership.

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Topic
Income Tax Act - s. 80(1) - Debtor
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Drupal 7 entity ID
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