R. v. Adelman, 97 DTC 5529, [1998] 1 CTC 133 (FCA) -- summary under Regulation 4700

By services, 28 November, 2015

The Court affirmed the decision below that the word "shall" in the context of Regulation 4700 was imperative and that the failure of the taxpayer to follow the prescribed form was fatal to its case.

Topics and taglines
Topic
Income Tax Regulations - s. 4700
Words and phrases
shall
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
339938
Extra import data
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