Wickham Estate v. The Queen, 2015 DTC 10125 [at at 102], 2014 TCC 352 (Informal Procedure) -- summary under Paragraph 18(1)(u)

By services, 28 November, 2015

Fees paid by the taxpayer otherwise would have been fully deductible under s. 20(1)(bb). However, as about 20% of her portfolio was in a RRIF, deduction of 20% of the fee was denied under s. 18(1)(u). See detailed summary under s. 20(1)(bb).

Topics and taglines
Topic
Income Tax Act - s. 18(1)(u)
Tagline
pro rata denial based on portfolio portion invested in RRIF
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
335802
Extra import data
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