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Section 110.4 | Tax Interpretations Skip to main content

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Section 110.4

Subsection 110.4(1)

Cases

Miller v. The Queen, 93 DTC 5035 (FCA)

There was no statutory authority to allow an amendment of the taxpayer's original election which he now considered to be desirable as a result of the Crown's disallowance of most of his claim for an RRSP deduction for the year in question.

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Section 110.4

Table of Contents

Subsection 110.4(1)

Cases

Miller v. The Queen, 93 DTC 5035 (FCA)

Tax Topics