The Queen v. McLaren, 90 DTC 6566, [1990] 2 CTC 429 (FCTD) -- summary under Subsection 63(2)

By services, 28 November, 2015

The word "income" in s. 63(2) require the existence of a positive sum. Consequently, where the supporting person had no income, s. 63(2) did not apply.

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Income Tax Act - s. 63(2)
Tagline
"income" imports positive income
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income
d7 import status
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Node
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338533
Extra import data
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Publish with parent