Subsection 15(1)
27 March 1990 T.I. (August 1990 Access Letter, ¶1365) -- attach -- Subsection 15(1)
11 December 1989 T.I. (May 1990 Access Letter, ¶1208) -- attach -- Subsection 15(1)
17 July 89 T.I. (Dec. 89 Access Letter, ¶1043) -- attach -- Subsection 15(1)
15 January 1990 T.I. (June 1990 Access Letter, ¶1255) -- attach -- Subsection 15(1)
Steeves v. The Queen, 76 DTC 6269, [1976] CTC 470 (FCTD) -- attach -- Subsection 15(1)
shareholder purchase of debt at substantial discount from face amount
Byke Estate v. The Queen, 74 DTC 6585, [1974] CTC 763 (FCTD) -- attach -- Subsection 15(1)
The Queen v. Leslie, 75 DTC 5086, [1975] CTC 155 (FCTD) -- attach -- Subsection 15(1)
no asset backing for note - no benefit until paid
The Queen v. Phillips, 76 DTC 6093, [1976] CTC 126 (FCA) -- attach -- Subsection 15(1)
"consulting" agreement obligation arose in year of share sale
Rosenblat v. The Queen, 75 DTC 5274, [1975] CTC 472 (FCTD) -- attach -- Subsection 15(1)
Pages
