Robertson Ltd. v. MNR, 2 DTC 655, [1944] CTC 75 (Ex Ct) -- summary under Timing

Summary Under
Tax Topics - Income Tax Act - Section 9 - Timing
a deposit lacks the essential quality of income, being an absolute entitlement to use it

The taxpayer, which acted as agent for underwriting members of Lloyd's of London in the writing of workman's compensation, employer's liability...

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Words and Phrases
income
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(e) 114