Section 177

Paragraph 177(b)

Cases

Dym v. The Queen, 79 DTC 5362, [1979] CTC 442 (FCTD)

"The section does not permit of an appeal being allowed 'in part'. If an appeal is successful in any respect then the appeal is to be allowed." A...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Subparagraph 177(b)(iv)

Cases

Barbeau v. The Queen, 84 DTC 6148, [1981] CTC 496, [1981] DTC 5379 (FCTD)

Although the plaintiff did not claim in the alternative in his statement of claim that if an amount were taxable income to him, he should be able...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 56 - Subsection 56(2) 108

The Queen v. Zandstra, 74 DTC 6416, [1974] CTC 503 (FCTD)

The taxpayer, whose two children were attending at the Canadian Christian School at Jarvis, Ontario (which was a registered charity), paid $590 to...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Galway v. M.N.R., 74 DTC 6355, [1974] C.T.C. 454 (FCA)

After a finding at trial that a $200,500 amount was includible in the taxpayer's income, the Court of Appeal lacked the jurisdiction to grant a...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) requirement to assess in accordance with law 151

See Also

The Queen v. Stevenson Construction Ltd., 79 DTC 5044, [1979] CTC 86 (FCA)

The parties were required to address a point of law which the Crown had conceded "because of the view expressed in certain cases that the Court...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.