Blank v. Commissioner of Taxation, [2015] FCAFC 154, aff'd [2016] HCA 42 -- attach -- Payment & Receipt
payments under phantom units not received when they vested
Payment & Receipt
Kevin Bianchini, Reuben Abitbol, "Taxation of Stock Appreciation Rights", Taxation of Executive Compensation and Retirement (Federated Press), Vol. 24 No. 8, 2015, p.1655 -- attach -- Payment & Receipt
Dimane Enterprises Ltd. v. The Queen, 2015 DTC 1013 [at at 64], 2014 TCC 334 -- attach -- Payment & Receipt
payments not received where children "recipients" had no control over funds
Johnson v. The Queen, 2010 DTC 1213 [at at 3568], 2010 TCC 321 (Informal Procedure) -- attach -- Payment & Receipt
frequent flyer points
Transalta Corporation v. The Queen, 2012 DTC 1106 [at at 3044], 2012 TCC 86 -- attach -- Payment & Receipt
past services
Newmont Canada Corporation v. The Queen, 2011 DTC 1117 [at at 628], 2011 TCC 148, aff'd 2012 DTC 5138 [at 7292], 2012 FCA 214 supra -- attach -- Payment & Receipt
no implied set-off
Innovative Installation Inc. v. The Queen, 2009 DTC 1388 [at at 2135], 2009 TCC 580, aff'd supra -- attach -- Payment & Receipt
receipt when payment to creditor
Great-West Life Assurance Company v. The Queen, 2015 TCC 225 -- attach -- Payment & Receipt
constructive receipt by relieving obligation to pay pharmacist
Sochatsky v. The Queen, 2011 DTC 1065 [at at 346], 2011 TCC 41, 2012 TCC 65 -- attach -- Payment & Receipt
bonus booked as loan back/constructive receipt
McKenzie v. The Queen, 2011 DTC 1216 [at at 1274], 2011 TCC 289 -- attach -- Payment & Receipt
payment through back-to-back promissory notes
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