Hill v. The Queen, 2002 DTC 1749 (TCC) -- attach -- Payment & Receipt
funds to support cheques
Payment & Receipt
Blais v. MNR, 92 DTC 1497 (TCC) -- attach -- Payment & Receipt
payment references funds transfer
Collins & Aikman Products Co. v. The Queen, 2009 DTC 1179 [at at 958], 2009 TCC 299, aff'd 2010 DTC 5164 [at 7293], 2010 FCA 251 -- attach -- Payment & Receipt
payment by direction
O'Dea v. The Queen, 2009 DTC 912, 2009 TCC 295 -- attach -- Payment & Receipt
no evidence of payment through off-settable cash
Fleishman v. R., 98 DTC 1836, [1998] 3 CTC 2096 (TCC) -- attach -- Payment & Receipt
creditor may apply payment as it determines if debtor does not
Aprile v. The Queen, 2005 DTC 585, 2005 TCC 216 (Informal Procedure) -- attach -- Payment & Receipt
payments in kind
C.R.B. Dunlop, Creditor-Debtor Law in Canada, Second Edition (1994). -- attach -- Payment & Receipt
Wilson, "Repayment of Shareholder Loans", 1995 Canadian Tax Journal, Vol. 43, No. 3, p. 746. -- attach -- Payment & Receipt
E.G. McKendrick, Chitty on Contracts, Vol. 1, Thirtieth Edition (2008). -- attach -- Payment & Receipt
Arnold, "Timing and Income Taxation: The Principles of Income Measurement for Tax Purposes", Canadian Tax Paper, No. 71, Canadian Tax Foundation, July 1983 -- attach -- Payment & Receipt
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