What is the meaning of the word “for” under section 48(1) of the Income Tax Act?
Canada (Federal), Canada
The following excerpt is from Double J Fashion Group Inc v President of the Canada Border Services Agency, 2014 CanLII 33817 (CA CITT):
20. In arguing that the payments in issue are not—using the exact legislative construction set out in subsection 48(1) of the Act—part of the “price paid or payable for the goods”, Double J referred to the jurisprudential interpretation of the word “for” as set out in Toronto Transit Commission v. Canada (National Revenue)[14].
"The most advanced legal research software ever built."
The above passage should not be considered legal advice. Reliable answers to complex legal questions require comprehensive research memos. To learn more visit www.alexi.com.
Other Questions
How have the courts interpreted section 56(2) of the Income Tax Code in the context of Section 56(1) and Section 5(2)? (Canada (Federal), Canada)
What is the test for changing the meaning of a section of the New York State Criminal Code to its plain meaning? ("New York", United States of America)
What is the meaning of section (a) of the amended Section 703(a)(2) of Title VII of the Civil Rights Act, which prohibits discrimination on the basis of race? (MultiRegion, United States of America)
What is the scope of a section 2(2) of the Human Rights Act, section 3(4) and section 4(5) of The Queen’s Speech to the House of Representatives on the issue of same sex discrimination? (Canada (Federal), Canada)
What is the test for proof that expenditures are incurred for the purpose of producing income from a business within the meaning of the Income Tax Act? (Canada (Federal), Canada)
Does section 212(c) of the Immigration and Customs Act, section 1182(c), section 212 of the Civil Code, apply in the context of deportation proceedings? (MultiRegion, United States of America)
What is the scope of section 7 of the Charter and what does section 7 mean? (Canada (Federal), Canada)
What is the effect of subsection 85B(1) of the Income Tax Code on income that is excluded under section 85B? (Canada (Federal), Canada)
What is the test for subsection 2(3) of the Criminal Code of Canada section 5(6) of Section 7(2) of section 6(3)? (Canada (Federal), Canada)
What is the meaning of Section 108(c) of the Criminal Code and what is the effect of section 108? (federal, United States of America)
