Parkside Leasing Ltd. v. Smith, [1985] BTC 25 (HC) -- attach -- Payment & Receipt
receipt only when cheque deposited
Payment & Receipt
Coppley Noyes & Randall Ltd. v. The Queen, 91 DTC 5291, [1991] 1 CTC 541 (FCTD), varied on appeal 93 DTC 5196, 5508 (FCA). -- attach -- Payment & Receipt
presumed application to oldest debt
The Queen v. Ans, 83 DTC 5038, [1983] CTC 8 (FCTD) -- attach -- Payment & Receipt
receipt by set-off
Piché v. MNR, 93 DTC 5295 (FCA) -- attach -- Payment & Receipt
payment when cheque accepted as payment
Cumberland Properties Ltd. v. The Queen, 89 DTC 5333, [1989] 2 CTC 75 (FCA) -- attach -- Payment & Receipt
receipt by unauthorized agent not payment
Mendels v. The Queen, 78 DTC 6267, [1978] CTC 404 (FCTD) -- attach -- Payment & Receipt
payment by mutual book entry
Western Union Insurance Co. v. The Queen, 83 DTC 5388, [1983] CTC 363 (FCTD) -- attach -- Payment & Receipt
sending of cheque to sender's lawyers
Minsham Properties Ltd. v. Price, [1990] BTC 528 (Ch. D.) -- attach -- Payment & Receipt
mere addition of accrued interest not payment
Narich Pty. Ltd. v. Commissioner of Pay-roll Tax, [1984] BTC 8019 (PC) -- attach -- Payment & Receipt
indirect receipt of wages
C. & E. Commissioners v. Faith Construction Ltd., [1989] BTC 5121 (C.A.) -- attach -- Payment & Receipt
receipt even though obligation to lend back
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