Woman making a frame around the sun with her hands at sunrise
Woman making a frame around the sun with her hands at sunrise
Woman making a frame around the sun with her hands at sunrise

Case Comment: The Queen v. Toronto Refiners and Smelters Limited – Eligible Capital Amount: The Mirror Image Test

July 2003 Canadian Tax Journal (2003) Vol. 51, No. 2, p. 937 < 1 read

The Queen v. Toronto Refiners and Smelters Limited considered the meaning of “eligible capital amount” for the purposes of subsection 14(5) of the Income Tax Act.

Read more

Related Publications (5 Posts)

Featured Insight

McMillan’s Employment Law Breakfast Series

McMillan’s Vancouver Labour and Employment Group is proud to launch it’s first ever Breakfast Series covering key employment and human rights issues!

Details
May 25, 2021 - 10:00 am - 11:15 am PDT
Featured Insight

Advertising in the Virtual World

Join members of the Marketing and Advertising Group on Thursday, June 17, 2021 at 12 pm ET as we discuss current trends in marketing and advertising in an increasingly virtual world, and during the ongoing global pandemic.

Details
June 17, 2021 - 12:00 pm to 1:30 pm ET
Featured Insight

Ontario’s New Excess Soil Regulations – Construction Contract Implications

Ontario’s new On-Site and Excess Soil Management Regulation, O. Reg 406/19 may impact existing and future construction contracts

Read More
May 5, 2021
Featured Insight

End of the Bellatrix GasEDI Saga Marks Beginning of Market Fallout

The Alberta Court of Appeal's dismissal of Bellatrix's appeal leaves substantial uncertainty for natural gas market and all derivatives counterparties.

Read More
May 5, 2021
Featured Insight

Federal Procurement Update #1: Filing a Complaint at the Canadian International Trade Tribunal: A Sprint Rather than a Marathon

A review of when and how to file a federal procurement complaint to the Canadian International Trade Tribunal (CITT)

Read More
May 5, 2021