IT-243R4, para 5 -- attach -- Payment & Receipt
mere crediting of account
Payment & Receipt
17 February 2004 External T.I. 2003-0033915 - Cash pooling - shareholder benefit -- attach -- Payment & Receipt
no automatic set-off
5 January 1996 CTF Roundtable Q. 31, 9523976 - GROSS-UP PAYMENTS -- attach -- Payment & Receipt
30 June 1995 Internal T.I. 9503907 - TAX STATUS OF CHEQUE RETURNED BY CASH METHOD FARMER? -- attach -- Payment & Receipt
receipt of cheque (that is not subsequently dishonoured) is payment at that time
24 November 2013 CTF Roundtable, 2013-0508151C6 - Upstream Loans -- attach -- Payment & Receipt
repayment by set-off
6 November 2012 External T.I. 2012-0452531E5 - Satisfactory Evidence of Payment -- attach -- Payment & Receipt
promissory note accepted as payment
30 January 2014 External T.I. 2013-0515761E5 F - Dividend received -- attach -- Payment & Receipt
book entries merely record and do not establish that a dividend was paid
11 December 2013 External T.I. 2013-0474161E5 - T-slips and dividend and interest -- attach -- Payment & Receipt
constructive receipt
13 June 2012 External T.I. 2012-0435351E5 F -- attach -- Payment & Receipt
issuance of cheque not payment
5 July 1990 TI AC59710 -- attach -- Payment & Receipt
Pages
