Provost v. The Queen, 2010 DTC 1009 [at at 2574], 2009 TCC 585 -- summary under Subsection 160(1)

By services, 28 November, 2015

In response to a submission of the taxpayer (para. 8) "that subsection 160(1) ... does not include interest" McArthur, J. stated that "with respect to interest, it is true that this section does not apply to interest, but the deeming provisions in the Regulations to the Act clearly state that interest is included in section 160 for transfers".

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Topic
Income Tax Act - s. 160(1)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
334726
Extra import data
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