Concept

Reassessment

Youngman v. The Queen, 90 DTC 6322, [1990] 2 CTC 10 (FCA) | Tax Interpretations / Case tabs

"Pratte J.A. described the appeal as arising from a judgment of the Trial Division dismissing the appellant's appeal from a reassessment of his income tax for the 1979 taxation year. The reassessment was made on the basis that, during that year, the appellant had received from a company of which he was a shareholder a benefit valued at $6,526, which, pursuant to paragraph 15(1)(c) of the Income Tax Act, was to be included in his income."

Related Ideas

  • Occupancy CostsYoungman v. The Queen, 90 DTC 6322, [1990] 2 CTC 10 (FCA) | Tax Interpretations · Case tabs
  • Benefit ValuationYoungman v. The Queen, 90 DTC 6322, [1990] 2 CTC 10 (FCA) | Tax Interpretations · Case tabs
  • Rental EvidenceYoungman v. The Queen, 90 DTC 6322, [1990] 2 CTC 10 (FCA) | Tax Interpretations · Case tabs
  • Benefit PrincipleChopp v. R., 98 DTC 6014, [1998] 1 CTC 407 (FCA) · Case tabs
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  • Shareholder BenefitsDeyab v. Canada, 2020 FCA 222 · II. Decision of the Tax Court
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Reassessment | Youngman v. The Queen, 90 DTC 6322, [1990] 2 CTC 10 (FCA) | Tax Interpretations | Bifalgorithm | Bifalgorithm