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
Subsection 26(7) | Tax Interpretations Skip to main content

Primary tabs

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).

Subsection 26(7)

Cases(1)

Cases

The Queen v. Adelman, 93 DTC 5376 (FCTD)

The failure of the taxpayer to make a purported election under s. 26(7) resulted in the cost of his shares being determined without reference to that subsection.

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

Primary tabs

You are here

Error message

Subsection 26(7)

Table of Contents

Cases

The Queen v. Adelman, 93 DTC 5376 (FCTD)

Tax Topics