Scott v. The Queen, 2020 TCC 4
Court | Tax Court (Canada) |
Case Date | January 10, 2020 |
Jurisdiction | Canada (Federal) |
Citations | 2020 TCC 4 |
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1 practice notes
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The Case Of Scott v Queen And The Importance Of Evidence: A Canadian Tax Lawyer's Perspective
...the recent case of Scott v Queen 2020 TCC 4, the Tax Court of Canada released yet another decision regarding section 160 of the Income Tax Act. To put it simply, the provisions of section 160 impose liability for tax on certain transfers of property between people who do not deal at arm's l......
1 firm's commentaries
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The Case Of Scott v Queen And The Importance Of Evidence: A Canadian Tax Lawyer's Perspective
...the recent case of Scott v Queen 2020 TCC 4, the Tax Court of Canada released yet another decision regarding section 160 of the Income Tax Act. To put it simply, the provisions of section 160 impose liability for tax on certain transfers of property between people who do not deal at arm's l......