Common Law

Common Law - within the Canadian court system ±or example...

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Common Law * Common law is an integral source of tax law and is the primary source of deFnitions and interpretations * Disputes regarding the application and interpretation of various sections of the Income Tax Act and related provincial statutes are often settled
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Unformatted text preview: within the Canadian court system * ±or example, Income Tax Act does not provide a deFnition of business income and capital gain, but substantial jurisprudence has developed general guideline for distinguishing between the two...
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