In rejecting a Crown submission that option surrender benefits realized by the taxpayer (which it acknowledged were not taxable under s. 7(1)) were instead taxable under s. 6(1)(a), Paris J stated (at para 77, TaxInterpretations translation) that "the principle of generalibus specialia derogant applies and subsection 7(3) deflects the application of the general provision."
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Tagline
stock option rules more specific than employee benefits
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
340510
Extra import data
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