Serra v. Canada, 98 DTC 6602 (FCA) -- summary under Subsection 56(12)

By services, 28 November, 2015

Marceau J.A. stated (at pp. 6603-4) that "the argument of counsel for the applicants, which in a nutshell would insert the adjective 'absolute' before the word 'discretion' ... so that the slightest general earmarking of a support payment would mean that it could no longer be characterized as a taxable allowance, is untenable ..."

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Topic
Income Tax Act - s. 56(12)
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Drupal 7 entity type
Node
Drupal 7 entity ID
338253
Extra import data
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