Delage v. Canada, 2002 DTC 7061, 2002 FCA 212 -- summary under Subsection 160(1)

By services, 28 November, 2015

The taxpayers had been unsuccessful in establishing an alleged connection between service rendered by them and dividends on shares held by them, so that it was not necessary to determine, for the purposes of section 160, whether the work presumably performed could constitute valuable consideration for the issuance of dividends.

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Topic
Income Tax Act - s. 160(1)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
334704
Extra import data
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