Morisset c. La Reine, 2008 DTC 3864, 2006 TCC 483 -- summary under Nature of Income

By services, 28 November, 2015

Chiropractic income earned by a corporation of which the taxpayer was the sole shareholder was income of the taxpayer in light of the prohibition under Quebec law against the sharing by a chiropractor of his fees with a person who is not a member of the Order of Chiropractors.

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