Musings of a Tax Chick - Non-arm's Length Transfers and s. 160 of the Income Tax Act
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Musings of a Tax Chick - Non-arm's Length Transfers and s. 160 of the Income Tax Act
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À propos de cet audio
Switching it up today and chatting about a very specific section of the Income Tax Act... s. 160. This section can be used to assess one person for the tax debts of another person... it is typically applied between spouses and/or between parents and children. However, some recent case law has resurrected a discussion on this topic, including who is really a "spouse" for the purposes of this section.
Update (05/07): The episode did not fully load on some streaming platforms so I have reloaded the audio!
RESOURCES DISCUSSED ON THIS EPISODE
- STEP SK - May 7 event on Canadians owning US real estate
- Enns v. Canada
- Harvard Properties
- Barwicz v. HMTK
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