Online Practice Manuals

Dale v. R.

• (1993), 94 D.T.C. 1100 (T.C.C.)
  • Go to CanLII for full text
• (1997), 97 D.T.C. 5252 (F.C.A.)
  • 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]
       • A. Transferring Property to a Corporation under Income Tax Act Section 85 [§8.33]
         • 4. Share Consideration Received for Valid Election under Income Tax Act Section 85 [§8.39]