Words and Phrases - "received"

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Robwaral Ltd. v. MNR, 60 DTC 1025, [1960] CTC 16 (Ex Ct), briefly aff'd 64 DTC 5266 (SCC)

A private Ontario company declared a dividend on December 21, 1953 payable to common shareholders of record on December 31, 1953, and then drew...

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Words and Phrases
received
Locations of other summaries Wordcount
Tax Topics - General Concepts - Payment & Receipt dividend not received until cheque received 41

The Queen v. G.T.E. Sylvania Canada Ltd., 74 DTC 6673, [1974] CTC 751 (FCA)

taxable income deduction was not receipt of assistance

A reduction in the taxpayer's Quebec income tax that was effected by an amendment to the provincial legislation did not result in the taxpayer...

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Words and Phrases
received