Nicole L. Tiessen Interior Design Ltd. v. The Queen, 2021 TCC 29
| Jurisdiction | Federal Jurisdiction (Canada) |
| Court | Tax Court (Canada) |
| Date | 09 April 2021 |
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2 practice notes
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Introduction To Canada Tax System ' Corporate Association And Subsection 256 (2.1)
...be payable. The application of subsection 256(2.1) was recently discussed in Nicole L. Tiessen Interior Design Ltd. v. The Queen, 2021 TCC 29, aff'd 2022 FCA 53 ("Nicole Tiessen"). In Nicole Tiessen, Justice Monaghan of the Tax Court of Canada determined that thirty corporations were deemed......
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Nicole L. Tiessen Interior Design LTD. v. Canada, 2022 FCA 53
...other for purposes of calculating the small business deduction under the Act (per Monaghan J., as she then was). The decision, cited as 2021 TCC 29, has been appealed to this Court. [2] The anti-avoidance provision in s. 256(2.1) is based on a purpose test. In relevant part, the provision d......
1 cases
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Nicole L. Tiessen Interior Design LTD. v. Canada, 2022 FCA 53
...other for purposes of calculating the small business deduction under the Act (per Monaghan J., as she then was). The decision, cited as 2021 TCC 29, has been appealed to this Court. [2] The anti-avoidance provision in s. 256(2.1) is based on a purpose test. In relevant part, the provision d......
1 firm's commentaries
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Introduction To Canada Tax System ' Corporate Association And Subsection 256 (2.1)
...be payable. The application of subsection 256(2.1) was recently discussed in Nicole L. Tiessen Interior Design Ltd. v. The Queen, 2021 TCC 29, aff'd 2022 FCA 53 ("Nicole Tiessen"). In Nicole Tiessen, Justice Monaghan of the Tax Court of Canada determined that thirty corporations were deemed......