Regulation 4700 - ELECTION IN RESPECT OF CERTAIN PROPERTY OWNED ON DECEMBER 31, 1971

Cases

R. v. Adelman, 97 DTC 5529, [1998] 1 CTC 133 (FCA)

The Court affirmed the decision below that the word "shall" in the context of Regulation 4700 was imperative and that the failure of the taxpayer...

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Words and Phrases
shall

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