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Income tax

Small Business Tax Changes: Liberals Scale Back Passive Income Rules

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Small business tax changes: Liberals scale back passive income rules

 

SCC Decision: January 8, 2009

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Lipson v. Canada, 2009 SCC 1
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(Tax / Income Tax / GAAR)

SCC Decision: May 22, 2008

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R. v. McLarty, 2008 SCC 26
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(Taxation / Income tax)

SCC Decision: July 12, 2007

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Canada v. Addison & Leyen Ltd., 2007 SCC 33
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(Income tax)

SCC decision: May 10, 2007

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Dunne v. Quebec (Deputy Minister of Revenue), 2007 SCC 19
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(Tax / Provincial Taxation Power / Constitution)
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