The Queen v. Immobiliare Canada Ltd., 77 DTC 5332, [1977] CTC 481 (FCTD) -- attach -- Subsection 212(1)
sale of bond with accrued interest did not satisfy interest
Subsection 212(1)
Steve Suarez, "Canada Extends Transition Period for Treaty-Reduced Nonresident Withholding", Tax Notes International, 27 February 2012 -- attach -- Subsection 212(1)
17 May 2012 IFA Roundtable Q. 2, 2012-0444051C6 - 2012 IFA Seminar - Q.2 Reduced Tax Withholdings -- attach -- Subsection 212(1)
10 March 2015 Internal T.I. 2015-0574291I7 - XXXXXXXXXX Termination Payment -- attach -- Subsection 212(1)
lease termination payment received by lessor in lieu of rent
14 July 2015 External T.I. 2013-0499621E5 - Paragraph 212(1)(d) and Credited -- attach -- Subsection 212(1)
crediting through note reduction
Transocean Offshore Ltd. v. Canada, 2005 DTC 5201, 2005 FCA 104 -- attach -- Subsection 212(1)
damages to lessor for advance lease repudiation were in lieu of rent
86 C.R. - Q.84 -- attach -- Subsection 212(1)
Income Tax Technical News No. 14, 9 December 1998 -- attach -- Subsection 212(1)
journal entry not crediting
27 August 2012 External T.I. 2011-0416181E5 - US internet publisher - CDN resident advertiser -- attach -- Subsection 212(1)
91 C.R. - Q.48 -- attach -- Subsection 212(1)
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