Cases
Immunovaccine Technologies Inc. v. Canada, 2014 DTC 5119 [at 7309], 2014 FCA 196, aff'g 2013 DTC 1101 [at 531], 2013 TCC 103
The taxpayer unsuccessfully argued that the definition of "government assistance" in s. 127(9) did not cover amounts that the recipient was...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(x) | government loans made in a non-commercial capacity are "government assistance" | 100 |
| Tax Topics - Income Tax Act - Section 127 - Subsection 127(9) - Government Assistance | "government assistance" generally encompasses amounts advanced on non-commercial terms | 261 |
Halpenny Estate v. Paddon, [1982] 1 S.C.R. 559
The words "accident", "inadvertence" and "impossibility" were found not to constitute a class for the purpose of applying the ejusdem generis rule...