Income Bond

Table of Contents


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...

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See Also

The Queen v. Canadian Pacific Ltd., 77 DTC 5383, [1977] CTC 606, [1977] CTC 615, [1977] CTC 615 (FCA)

It was held that an income bond can be issued by a non-resident corporation.

Administrative Policy

IT-52R4 "Income Bonds and Income Debentures"

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 15 - Subsection 15(3) 0