Transalta Corporation v. The Queen, 2012 DTC 1106 [at at 3044], 2012 TCC 86 -- summary under Paragraph 7(3)(b)
no bilateral agreement to pay bonuses only in shares
Near the beginning of each year, the taxpayer would notify each of its executives that an award of units (within a specifed range) would be made...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Payment & Receipt | past services | 42 |
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Incurring of Expense | 61 |