Words and Phrases - "credit"

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Vega International Car Transport and Logistic — Trading GmbH v. Dyrektor Izby Skarbowej w Warszawie, ECLI:EU:C:2019:412 (European Court of Justice, 8th Chamber)

a parent’s funding of fuel costs of subsidiaries was a provision of credit rather than a purchase and on-sale of the fuel

The business of the subsidiaries of Vega International included the transport of commercial vehicles from the manufacturer to customer....

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Words and Phrases
granting of credit credit

North Shore Power Group Inc. v. Canada, 2018 FCA 9

no sum is credited to the purchaser if no sum is placed at its disposal

The appellant (“North Shore”) entered into contracts in 2010 with Menova Energy Inc. for the purchase of solar panels, under which it paid...

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Words and Phrases
credit
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 231 - Subsection 231(1) no bad debt credit under s. 231 for a s. 232 credit which becomes bad 157

Canada v. Gillette Canada Inc., 2003 DTC 5078, 2003 FCA 22

Some of the shares held by the taxpayer in its French subsidiary were purchased for cancellation by the subsidiary in consideration for the...

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Words and Phrases
credit payment
Locations of other summaries Wordcount
Tax Topics - General Concepts - Payment & Receipt replacement with different currency note 60
Tax Topics - Income Tax Act - Section 15 - Subsection 15(2) 150

Richard Lewin Re: The J.J. Herbert Family Trust #1 v. The Queen, 2011 DTC 1354 [at 1979], 2011 TCC 476, aff'd 2013 DTC 5006 [at 5525], 2012 FCA 279 [but overridden by s. 214(3)(f)(i)(C)]

dividend payable but not yet paid

The taxpayer was a trustee for a family trust, which received a dividend in 2001 of over $2 million. The trust adopted an unconditional...

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Words and Phrases
credit

La Compagnie Minière Québec Cartier v. M.N.R., 84 DTC 1348, [1984] CTC 2408 (TCC)

mere book entry not "crediting"

The taxpayer received demand loans from its U.S. parent which provided for the semi-annual payment of interest but provided that the taxpayer, on...

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Words and Phrases
credit