Subsection 700(1)
Cases
Macmillan Bloedel Ltd. v. The Queen, 90 DTC 6219, [1990] 1 CTC 468 (FCTD)
Collier J. was satisfied that mortgages or advances made to assist employees in moving were made as part of the taxpayer's logging operations, and...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Accounting Principles | 16 | |
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(e) | loss on forward contract to lock in Canadian dollar cost of U.S.-dollar borrowing was issue expense | 191 |
| Tax Topics - Income Tax Act - Section 4 - Subsection 4(1) - Paragraph 4(1)(a) | 39 |
Paragraph 700(1)(d)
Cases
Macmillan Bloedel (Alberni) Ltd. v. MNR, 73 DTC 5264, [1973] CTC 295 (FCTD)
The taxpayer transferred its logging operations to a subsidiary in consideration for an interest-bearing promissory note. Although the subsidiary...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Improvements v. Repairs or Running Expense | 75 |
See Also
Weyerhaeuser Company Limited v. The Queen, 2012 DTC 1132 [at 3166], 2012 TCC 106
The taxpayer, an integrated forest products company, realized net capital gains from the disposition of two BC saw mills and a capital loss from...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Legislative History | 318 |