There was no patently unreasonable error in the finding of the Tax Court judge that the individual taxpayer had income of the partnership allocated to him, his wife and two teenage sons on the basis of the minimization of tax burden without objective reference the respective contributions of the family members, so that the Minister's reassessment under s. 103(1.1) was properly affirmed.
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d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
333334
Extra import data
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"field_legacy_header": "<strong><em>Fillion v. The Queen</em></strong>, 2004 DTC 6579, 2004 FCA 135",
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