Précis: This was an appeal by Dr. MacKay, a dentist with a January 31 year end. Because of the operation of sections 9 and 34.1 of the Income Tax Act he was required in 2006 to terminate a previously available deferral stemming from this non-calendar year end.
MacKay v. R. – FCA: No jurisdiction to allow an appeal based on the alleged unfairness of a provisionREAD MORE »