Duivenvoorde v. The Queen, 2012 DTC 1006 [at at 2531], 2011 TCC 525 (Informal Procedure) -- summary under Section 96

By services, 28 November, 2015

Jorré found that the taxpayer and her husband were carrying out their garden centre business in equal partnership. He stated (at paras. 36-37):

Both spouses made contributions. The appellant gave up her existing job and worked at the garden centre; the husband worked at the garden centre. Property belonging to both of them was used to guarantee a loan. One or both took out the loan.

Both spouses could write cheques, both had access to the business account and both used money from the account to pay family expenses.

Topics and taglines
Topic
Income Tax Act - s. 96
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
339694
Extra import data
{
"field_legacy_header": "<strong><em>Duivenvoorde v. The Queen</em></strong>, 2012 DTC 1006 [at 2531], 2011 TCC 525 (Informal Procedure)",
"field_override_history": false,
"field_sid": "",
"field_topic_category": "seealso"
}