R. v. Melford Developments Inc., 82 DTC 6281, [1982] CTC 330, [1982] 2 SCR 504 -- summary under Subsection 214(15)

In the absence of this provision, "interest" in Part XIII would refer primarily to "the payment of rent by a borrower for the use of the principal...

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Words and Phrases
interest
Locations of other summaries Wordcount
Tax Topics - Treaties - Income Tax Conventions 59
Tax Topics - Treaties - Income Tax Conventions - Article 11 guarantee fees were not interest 82