Moose Factory Restaurant Properties Ltd. v. The Queen, 2019 TCC 156 -- summary under Investment Contract
debt is obligation to pay a sum certain or amount reducible to sum certain
After quoting (at para.55) the statement in Sattva that “While the surrounding circumstances are relied upon in the interpretive process, courts...
Words and Phrases
debt| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 39 - Subsection 39(1) - Paragraph 39(1)(c) | arrangements were not structured to give rise to a debt | 358 |