Section 194

Subsection 194(4) - Corporation may designate amount

Cases

Groupmark Canada Ltd. v. The Queen, 93 DTC 5179 (FCTD)

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Words and Phrases
consideration

Subsection 194(4.2) - Where amount may not be designated

Cases

Mort v. The Queen, 93 DTC 5058 (FCTD)

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First Fund Genesis Corp. v. The Queen, 91 DTC 5361 (FCTD)

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Words and Phrases
substantially advanced

See Also

Gupta v. MNR, 92 DTC 1542 (TCC)

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Words and Phrases
proportion prospectus

Subsection 194(7) - Late designation

Cases

The Queen v. United Equities Ltd., 95 DTC 5042 (FCA)

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Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Resolving Ambiguity 49