Online Practice Manuals

Winter v. Canada

• (1990), 127 N.R. 69 (F.C.A.)
  • Go to CanLII for full text

The above case is referenced within:

1. British Columbia Estate Planning and Wealth Preservation (Current to: March 15 2026)
   • Chapter 1. Tax Fundamentals in Estate Planning
     • VI. Income Splitting, TOSI, and the Attribution Rules [§1.33]
       • B. Attribution Rules [§1.55]
         • 9. Section 56(2) of the Income Tax Act: Conferring a Benefit [§1.64]