Income Bond

Table of Contents

Cases

The Queen v. Roynat Ltd., 81 DTC 5072, [1981] CTC 93 (FCTD)

A bond did not constitute an income bond where under a collateral agreement a "guarantor" was bound to pay a stipulated rate of interest to the bondholder to the extent that the bondholder did not receive interest at that rate from the debtor company.

See Also

Administrative Policy

IT-52R4 "Income Bonds and Income Debentures"

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