Canada v. Fries, 90 DTC 6662, [1990] 2 SCR 1322, [1990] 2 CTC 439 -- summary under Resolving Ambiguity

By services, 28 November, 2015

The Court was not satisfied that payments by way of strike pay constituted "income ... from a source" within the meaning of s. 3 and "in these circumstances the benefit of the doubt must go to the taxpayers".

Topics and taglines
Topic
Statutory Interpretation - Resolving Ambiguity
Tagline
doubt went to the taxpayer
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
340420
Extra import data
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"field_legacy_header": "<strong><em>Fries v. The Queen</em></strong>, 90 DTC 6662, [1990] 2 SCR 1322",
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