Chapter

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From Chopp v. R., 98 DTC 6014, [1998] 1 CTC 407 (FCA) by Sambif

Concepts

  1. Bookkeeping Error

    "While the taxpayer was away on vacation during the summer of that year, his daughter, then an inexperienced bookkeeper, used a presigned blank cheque of his corporation’s bank account to pay an amoun

  2. Tax Court

    "In allowing the taxpayer’s appeal, Mogan J.T.C.C. interpreted subsection 15(1) as follows:\n\nI think a benefit may be conferred within the meaning of subsection 15(1) without any intent or actual kn

  3. Benefit Principle

    "As to Judge Mogan’s interpretation of subsection 15(1) of the Income Tax Act, we find no reason to intervene. He rightly referred to Simons v. Minister of National Revenue, (1985), 85 D.T.C. 105 (T.C

Case tabs | Chopp v. R., 98 DTC 6014, [1998] 1 CTC 407 (FCA) | Bifalgorithm | Bifalgorithm