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money

Summary Under

foreign currency dispositions under s. 39(1.1) include FX bank deposit conversions

Does s. 39(1.1), which applies to dispositions by an individual of foreign currency banknotes or coins, extend to dispositions of foreign currency...

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Words and Phrases

Summary Under

s. 39(1.1) extends to individuals’ FX bank deposits/ not a carve-out from s. 39(2)

Regarding whether s. 39(1.1) did not extend (as indicated in 2017-0712621C6 F) to dispositions of foreign currencies held on deposit at a...

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Words and Phrases

Summary Under

money means currency

When asked whether IT-320R2, para. 14 indicated that money denominated in any foreign currency is a qualified investments and whether cash...

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Words and Phrases

Summary Under

gold or silver bar or coin would not qualify as “money”/ dividend receivable not included in “shares”

Pursuant to s. 150(1.2)(b), the exception from trust reporting requirements under s. 150(1.1) - that may be available to individuals with no Part...

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Words and Phrases

Full Title

Casa Blanca Homes Ltd. v. The Queen, 2013 TCC 338 (Informal Procedure)

Summary Under

possible to structure separate assignments

The appellant entered into 14 purchase agreements with a property developer to acquire lots. The appellant assigned 12 agreements to third...

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Words and Phrases