2 April 2019 Internal T.I. 2016-0649821I7 F - Unclaimed superannuation or pension benefits -- attach -- Payment & Receipt
amount received in Year 2 in lieu of pension benefit includes source deductions in Year 1
Payment & Receipt
13 June 2012 Internal T.I. 2012-0435351I7 F - SEPE - chèques en circulation -- attach -- Payment & Receipt
in Quebec, payment by cheque does not occur until debiting of bank account
5 October 2018 APFF Financial Strategies and Instruments Roundtable Q. 10, 2018-0761551C6 F - Attribution rules and promissory note -- attach -- Payment & Receipt
promissory note could not be issued as payment in context of income attribution rules
Borealis Geopower Inc. v. The Queen, 2018 TCC 189 (Informal Procedure) -- attach -- Payment & Receipt
taxpayer had "physically" received govenment assistance funds with freedom to transfer
S3-F6-C1 - Interest Deductibility -- attach -- Payment & Receipt
Peter Lee, Paul Stepak, "PE Investments in Canadian Companies", draft 2017 CTF Annual Conference paper -- attach -- Payment & Receipt
7 October 2013 Internal T.I. 2013-0504081I7 F - Interaction between 55(2) and 40(1)(a)(iii) -- attach -- Payment & Receipt
distinction between promissory note as conditional or absolute payment
Blott v. The Queen, 2018 TCC 1 (Informal Procedure) -- attach -- Payment & Receipt
giving a spouse access to a joint account was not payment to her
Markou v. The Queen, 2016 TCC 137 -- attach -- Payment & Receipt
funds in leveraged donation scheme essentially advanced by lender directly to charity
M. Soutar Decor 2000 Ltd. v. The Queen, 2016 TCC 62 (Informal Procedure) -- attach -- Payment & Receipt
seizure of a guarantor’s security constituted a transfer
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