Words and Phrases - "reason"

a
82
b
44
c
75
d
50
e
37
f
31
g
17
h
13
i
71
j
2
k
2
l
30
m
52
n
25
o
38
p
79
q
2
r
74
s
86
t
44
u
14
v
8
w
20
y
2
“
1

632738 Alberta Ltd. v. The King, 2023 TCC 117

Summary Under
Tax Topics - General Concepts - Purpose/Intention
the taxpayer’s sole shareholder could field the queries as to the purpose of the taxpayer, which might equate to the reason for the transaction

The appellant was assessed under s. 103(1). A representative of the appellant (Mr. Thompson, who wholly-owned it) refused to answer questions...

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Words and Phrases
purpose reason
Locations of other summaries Wordcount
Tax Topics - General Concepts - Solicitor-Client Privilege company could refuse to not disclose its reasons for engaging in transactions on grounds of privilege 318
Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 96 - Subsection 96(1) claim of privilege on discovery could have Rule 96(1) consequences 250