Gambino v. The Queen, 2009 DTC 4, 2008 TCC 601 (Informal Procedure) -- summary under Subsection 116(1)

By services, 28 November, 2015

The endorsement to the taxpayer by her son of cheques from a disability insurer followed by her cashing those cheques and giving the cash to her son represented transfers for consideration, based on a finding that she intended to and obliged herself to bring the cash from the cashed cheques promptly back to her son.

Topics and taglines
Topic
Income Tax Act - s. 116(1)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
333512
Extra import data
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