Online Practice Manuals

Cousins v. R.

• [1998] 1 C.T.C. 3278 (T.C.C.)
  • Go to CanLII for full text

The above case is referenced within:

1. Advising British Columbia Businesses (Current to: October 01 2022)
   • Chapter 8. Advising a Business on Tax Issues
     • III. Tax Issues Affecting Corporate Operations [§8.32]
       • E. Tax Issues of Owner-manager Remuneration [§8.64]
         • 1. Tax on Bonuses [§8.65]