2 November 2023 APFF Roundtable Q. 1, 2023-0975421C6 F - Paragraph 25 of IT-293R (Archived) -- attach -- Forgiveness of Debt
reversal of CRA position that forgiveness of an old trade debt generally will be on capital account
Forgiveness of Debt
Denthor Developments Ltd. v. The Queen, 97 DTC 667, [1997] 1 CTC 2075 (TCC) -- attach -- Forgiveness of Debt
settlement of financing of land inventory on capital account
Molstad Development Co. v. R., 97 DTC 913, [1997] 2 CTC 2360 (TCC) -- attach -- Forgiveness of Debt
forgiveness of debt used to finance inventory
Alco Dispensing Canada Ltd. v. The Queen, 96 DTC 1586, [1996] 1 CTC 2662 (TCC), briefly aff'd 97 DTC 5463 (FCA) -- attach -- Forgiveness of Debt
reversal of bonus was income
MNR v. Enjay Chemical Co. Ltd., 71 DTC 5293, [1971] CTC 535 (FCTD) -- attach -- Forgiveness of Debt
debt forgiveness related to inventory of operations
IT293R "Debtor's gain on settlement of debt" -- attach -- Forgiveness of Debt
12 September 2012 Annual CTF Roundtable, 2012-0453381C6 - 2012 CICA Conference -- attach -- Forgiveness of Debt
forgiveness of source deductions on income account
Queenswood Land Associates Ltd. v. Canada, 2000 DTC 6065 (FCA) -- attach -- Forgiveness of Debt
settlement of land inventory debt
Oxford Motors Ltd. v. Minister of National Revenue, 59 DTC 1119, [1959] CTC 195, [1959] S.C.R. 548 -- attach -- Forgiveness of Debt
debt forgiveness effected inventory rebate
Plimley Automobile Co. Ltd. v. MNR, 58 DTC 1112, [1958] CTC 193 (Ex Ct), briefly aff'd on consent 60 DTC 1031 (SCC) -- attach -- Forgiveness of Debt
forgiveness was inventory abatement
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