Watts v. The Queen, 2004 DTC 3111, 2004 TCC 535 (Informal Procedure) -- summary under Section 118.94

By services, 28 November, 2015

The taxpayer, who received approximately 80% of his income in the form of Public Service Management Insurance Plan disability payments, was found to receive "all or substantially all" of his income in such form for purposes of s. 118.94.

Topics and taglines
Topic
Income Tax Act - s. 118.94
Words and phrases
substantially all
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
333662
Extra import data
{
"field_legacy_header": "<strong><em><a name=\"Watts\"></a>Watts v. The Queen</em></strong>, 2004 DTC 3111, 2004 TCC 535 (Informal Procedure)",
"field_override_history": false,
"field_sid": "",
"field_topic_category": "seealso"
}