Iron Ore Co. of Canada v. The Queen, 2000 DTC 1725 (TCC) -- summary under Timing

By services, 28 November, 2015

Lamarre Proulx TCJ. found that Canada Safeway Ltd. v. The Queen, 98 DTC 6060 (FCA) was "modified" by Ikea Ltd. v. The Queen, [1998] 1 SCR 196 and Canderel [1998] 1 SCR 147 so that refunds (in this case, of Quebec sales tax) would have to be taken into income in the year their amount was ascertained.

Topics and taglines
Topic
Income Tax Act - s. 9 - Timing
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
339616
Extra import data
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