Deprecated: Methods with the same name as their class will not be constructors in a future version of PHP; nodequeue_queue has a deprecated constructor in /home/devet/subdomain/commercedev/sites/all/modules/nodequeue/nodequeue.module on line 443

Deprecated: Methods with the same name as their class will not be constructors in a future version of PHP; ctools_context has a deprecated constructor in /home/devet/subdomain/commercedev/sites/all/modules/ctools/includes/context.inc on line 30

Deprecated: Methods with the same name as their class will not be constructors in a future version of PHP; ctools_context_required has a deprecated constructor in /home/devet/subdomain/commercedev/sites/all/modules/ctools/includes/context.inc on line 93

Deprecated: Methods with the same name as their class will not be constructors in a future version of PHP; ctools_context_optional has a deprecated constructor in /home/devet/subdomain/commercedev/sites/all/modules/ctools/includes/context.inc on line 205

Deprecated: Methods with the same name as their class will not be constructors in a future version of PHP; panels_cache_object has a deprecated constructor in /home/devet/subdomain/commercedev/sites/all/modules/panels/includes/plugins.inc on line 117
Ineffective Transactions | Tax Interpretations Skip to main content
Home
Tax Interpretations
Canadian tax interpretations and transactional implications
Log in/Register
  • Create new account
  • Request new password
CAPTCHA
This question is for testing whether or not you are a human visitor and to prevent automated spam submissions.

Search

  • Home
  • News of Note
  • Severed Letters
  • Words & Phrases
  • Conferences & Correspondence
  • Subscribe

Primary tabs

  • View(active tab)
  • Reorder Children

You are here

  • Home
  • General Concepts
  • Ineffective Transactions

Error message

  • Deprecated function: The each() function is deprecated. This message will be suppressed on further calls in menu_set_active_trail() (line 2404 of /home/devet/subdomain/commercedev/includes/menu.inc).
  • Deprecated function: The each() function is deprecated. This message will be suppressed on further calls in menu_set_active_trail() (line 2404 of /home/devet/subdomain/commercedev/includes/menu.inc).

Ineffective Transactions

Table of Contents

Ineffective Transactions
See Also(1)

See Also

Harvey v. The Queen, 98 DTC 1089 (TCC)

Given that minors could not contract and be parties to a proper loan, the taxpayer was found to have transferred funds to his infant children for purposes of s. 75(1) when monies transferred by him to them was evidenced by demand promissory notes signed on their behalf by his wife.

Tax Topics

  • Public Transactions
  • General Concepts
    • Abuse of Process
    • Accounting Principles
    • Agency
    • Audit Procedure
    • Corporate/Separate Personality
    • Effective Date
    • Estoppel
    • Evidence
    • Fair Market Value
    • Illegality
    • Ineffective Transactions
    • Intention
    • Laches
    • Misfeasance
    • Mistake
    • Negligence and Fiduciary Duty
    • Non Est Factum
    • Onus
    • Ownership
    • Payment & Receipt
    • Personality
    • Price Adjustment Clause
    • Rectification & Rescission
    • Res Judicata
    • Separate Existence
    • Sham
    • Stare Decisis
    • Substance
    • Tax Avoidance
    • Transitional Provisions
    • Unjust Enrichment
    • Window Dressing
  • Statutory Interpretation
  • Income Tax Act
  • Income Tax Regulations
  • Income Tax Application Rules
  • Excise Tax Act
  • Other Legislation
  • Treaties
Powered by Drupal

Disclaimer

None of the content is or should be construed as advice, and readers should obtain any tax (or other) advice from their professional advisors. We disclaim any liability to anyone arising from reliance on any content of this or any other site.


Fatal error: Declaration of RulesRuleUI::form(&$form, &$form_state, $options = Array) must be compatible with RulesActionContainerUI::form(&$form, &$form_state, $options = Array, $iterator = NULL) in /home/devet/subdomain/commercedev/sites/all/modules/rules/ui/ui.plugins.inc on line 0