Morris v. Canada (National Revenue), 2009 FC 434 -- summary under Subsection 116(2)

By services, 28 November, 2015

The applicant taxpayers were entitled to a binding ruling from the Minister that the shares disposed of by a Barbados trust were treaty-exempt (so that there was no requirement for the purchaser to remit 25% of the purchase price in the absence of a section 116 certificate being obtained.)

Topics and taglines
Topic
Income Tax Act - s. 116(2)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
333513
Extra import data
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