Words and Phrases - "Quistclose trust"

a
82
b
44
c
75
d
50
e
37
f
31
g
17
h
13
i
71
j
2
k
2
l
30
m
51
n
25
o
38
p
79
q
2
r
73
s
85
t
44
u
14
v
8
w
20
y
2
“
1

Markou v. The Queen, 2016 TCC 137

Summary Under
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(1)
TCC had jurisdiction to determine that no lender equitable remedy (under Quistclose trust doctrine) attached to leveraged donation advances

In connection with a leveraged donation arrangement, the taxpayers in the lending agreement directed the lender (“Capital”) to deliver the...

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Words and Phrases
Quistclose trust
Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Interpretation Act - Section 8.1 TCC has jurisdiction to determine existence of equitable remedy 96
Tax Topics - General Concepts - Payment & Receipt funds in leveraged donation scheme essentially advanced by lender directly to charity 108