Grenier v. Canada, 2005 DTC 5104, 2004 FCA 148 -- summary under Subsection 31(1)

By services, 28 November, 2015

The Tax Court had correctly concluded that the taxpayer, who was a practising dermatologist and who was pursuing a strategy of planting the largest possible number of trees in the most efficient way possible but without apparently having a view to harvest the wood even when he reached retirement, was subject to the loss restriction rule in s. 31(1).

Topics and taglines
Topic
Income Tax Act - s. 31(1)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
337833
Extra import data
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