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Reassessment

Reassessment (Une société construit une maison de luxe pour son actionnaire · Case tabs) — "Pratte J.A. described the appeal as arising from a judgment of the…

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Appeal concerning the appellant's 1979 income tax reassessment
The Trial Division issued the judgment under appeal
The judgment dismissed the appellant's appeal
The reassessment concerned the appellant's income tax
The reassessment related to the 1979 taxation year
The appellant received a benefit from a company of which he was a shareholder
The benefit was valued at $6,526
Paragraph 15(1)(c) of the Income Tax Act applied to the benefit
The benefit was to be included in the appellant's income

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Reassessment

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Une société construit une maison de luxe pour son actionnaire

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USR292600b83e2a

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"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."

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