Online Practice Manuals

Romkey v. R.

• (1997), 97 D.T.C. 719 (T.C.C.)
  • Go to CanLII for full text
• 1999 CanLII 9280 (FCA)
  • Go to CanLII for full text
• [2000] S.C.C.A. No. 86 (QL)
  • 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]
       • B. The Attribution Rules [§8.48]
         • 2. Attribution Rules on Shares Owned Directly by Children or Spouse [§8.50]
         • 4. Other Attribution Rules [§8.52]