Online Practice Manuals

Canada v. Neuman

• 1996 CanLII 4085 (FCA)
  • Go to CanLII for full text

The above case is referenced within:

1. British Columbia Estate Planning and Wealth Preservation (Current to: March 15 2025)
   • Chapter 1. Tax Fundamentals in Estate Planning
     • VI. Income Splitting, TOSI, and the Attribution Rules [§1.34]
       • B. Attribution Rules [§1.56]
         • 9. Section 56(2) of the Income Tax Act: Conferring a Benefit [§1.65]