17 June 2014 External T.I. 2013-0506731E5 - Immigration -- attach -- Payment & Receipt
note satisfied dividend
Payment & Receipt
Flinn v. MNR, 3 DTC 1157, [1948] Ex. C.R. 272 (Ex Ct) -- attach -- Payment & Receipt
note issued evidencing payment obligation
Robwaral Ltd. v. MNR, 60 DTC 1025, [1960] CTC 16 (Ex Ct), briefly aff'd 64 DTC 5266 (SCC) -- attach -- Payment & Receipt
dividend not received until cheque received
Blauer v. MNR, 71 DTC 5113, [1971] CTC 154 (F.C.T.A.), briefly aff'd 75 DTC 5076, [1975] CTC 112 (SCC) -- attach -- Payment & Receipt
post-dated cheque
The Queen v. Canadian-American Loan and Investment Corp. Ltd., 74 DTC 6104, [1974] CTC 101 (FCTD) -- attach -- Payment & Receipt
receipt of sums collected by affiliate
Hall v. MNR, 70 DTC 6333, [1970] CTC 510 (Ex Ct), briefly aff'd 71 DTC 5217 (SCC) -- attach -- Payment & Receipt
interest coupons required to be presented
3 July 1991 Memorandum (Tax Window, No. 5, p. 22, ¶1335) -- attach -- Payment & Receipt
1993 A.P.F.F. Round Table, Q.15 -- attach -- Payment & Receipt
7 May 1995 Internal T.I. 9510220 - PART I.3, O/S CHEQUES & OVERDRAFTS -- attach -- Payment & Receipt
conditional payment principle accepted
6 July 1994 Administrative Letter 9323826 F - Bonds Issued in Lieu of Interest -- attach -- Payment & Receipt
issuance of bonds re accrued interest did not constitute payment thereof
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