Satinder v. Canada (Attorney General), 2003 DTC 5022, 2002 FCA 491 -- summary under Subsection 39(4)

By services, 28 November, 2015

The filing of elections under s. 39(4) by the appellants had no effect on interest that had accrued on bonds that were redeemed by the appellants. Such interest was included in their income under s. 12(1)(c) rather than being a capital gain.

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Topic
Income Tax Act - s. 39(4)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
337901
Extra import data
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