The filing position of the taxpayer that tax attributes of predecessor corporations did not flow through to it on an amalgamation that did not qualify as an amalgamation under s. 87(1) did not represent a misrepresentation attributable to neglect or carelessness given that this filing position was based on considerable thought and deliberation taking into account a published position of the CRA.
Topics and taglines
Tagline
incorrect position was thoughtfully taken
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
334543
Extra import data
{
"field_legacy_header": "<a id=\"Envision\"></a><strong><em>Envision Credit Union v. The Queen</em></strong>, 2010 DTC 1399 [at 4585], 2010 TCC 576, aff'd 2012 DTC 5055 [at 6842], 2011 FCA 321, aff'd 2013 DTC 5144 [at 6275], 2013 SCC 48 <strong>[incorrect position was thoughtfully taken]</strong>",
"field_override_history": false,
"field_sid": "",
"field_topic_category": "seealso"
}
"field_legacy_header": "<a id=\"Envision\"></a><strong><em>Envision Credit Union v. The Queen</em></strong>, 2010 DTC 1399 [at 4585], 2010 TCC 576, aff'd 2012 DTC 5055 [at 6842], 2011 FCA 321, aff'd 2013 DTC 5144 [at 6275], 2013 SCC 48 <strong>[incorrect position was thoughtfully taken]</strong>",
"field_override_history": false,
"field_sid": "",
"field_topic_category": "seealso"
}