Cases
Schwartz v. Canada, 96 DTC 6103, [1996] 1 SCR 254
An individual who had entered into a contract of employment was not, at that time, an employee because under the definition, an individual does...
Scott v. The Queen, 94 DTC 6193 (FCA)
The taxpayer, who was the Director and Secretary-Treasurer of a public corporation ("Night Hawk") and whose work as corporate secretary (for which...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 7 - Subsection 7(5) | 218 |
The Queen v. Kuhl, 74 DTC 6024, [1973] CTC 846 (FCTD)
"The definition of employment ... clearly requires a master and servant relationship."
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Evidence | 27 | |
| Tax Topics - General Concepts - Tax Avoidance | 9 | |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Farming | 73 | |
| Tax Topics - Income Tax Act - Section 3 | 52 |
See Also
Blaker v. The Queen, 93 DTC 1025 (TCC)
A lump sum of $90,000 received by the taxpayer in consideration for his resignation from a governor-in-council appointment to the National Parole...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Retiring Allowance | 53 |