The taxpayer made an unsuccessful submission that a refund of Quebec sales tax was not a "refund" described in s. 12(1)(x(iv) because the word "refund", like other words described in s. 12(1)(x)(iv), referred to items of government assistance to the taxpayer.
Topics and taglines
Tagline
sales tax refund was refund
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
333754
Extra import data
{
"field_legacy_header": "<strong><em>Iron Ore Co. of Canada v. The Queen</em></strong>, 2001 DTC 5411, <a href=\"http://decisions.fca-caf.gc.ca/en/2001/2001fca224/2001fca224.html\">2001 FCA 224</a> <strong>[sales tax refund was refund]</strong>",
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"field_sid": "",
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}
"field_legacy_header": "<strong><em>Iron Ore Co. of Canada v. The Queen</em></strong>, 2001 DTC 5411, <a href=\"http://decisions.fca-caf.gc.ca/en/2001/2001fca224/2001fca224.html\">2001 FCA 224</a> <strong>[sales tax refund was refund]</strong>",
"field_override_history": false,
"field_sid": "",
"field_topic_category": ""
}