Williams v. Canada, 2002 DTC 7463, 2002 FCA 380 -- summary under Subsection 160(1)

By services, 28 November, 2015

The Court rejected a submission that a payment of the salary of the taxpayer's husband directly to her bank account was a transfer for consideration because it was made in satisfaction of his lawful obligation to support her to the level of her accustomed standard of living under s. 30 of the Family Law Act (Ontario).

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Topic
Income Tax Act - s. 160(1)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
334703
Extra import data
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