Section 76

Cases

Nellis v. The Queen, 86 DTC 6377, [1986] 2 CTC 216 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 15 - Subsection 15(2) 27

Western Union Insurance Co. v. The Queen, 83 DTC 5388, [1983] CTC 363 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Payment & Receipt sending of cheque to sender's lawyers 22
Tax Topics - Income Tax Act - Section 9 - Interest Income 87

The Queen v. Immobiliare Canada Ltd., 77 DTC 5332, [1977] CTC 481 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) sale of bond with accrued interest did not satisfy interest 170
Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(b) sale proceeds allocable to expectancy of interest were not interest receipt 126
Tax Topics - Income Tax Act - Section 246 - Subsection 246(1) 89

Lloyd Estate v. MNR, 63 DTC 1349 (Ex Ct), briefly aff'd 65 DTC 5031 (SCC)

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MNR v. Burns, 58 DTC 1028 (Ex Ct), briefly aff'd 59 DTC 1328 (SCC)

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Administrative Policy

16 July 1992 T.I. 921140 (January - February 1993 Access Letter, p. 14, ¶C20-1137)

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6 March 1990 T.I. (August 1990 Access Letter, ¶1368)

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ATR-6 (22 Jan. 86)

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Subsection 76(1) - Security in satisfaction of income debt

Cases

MNR v. Burns, 58 DTC 1028 (Ex Ct), briefly aff'd 59 DTC 1328 (SCC)

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Administrative Policy

16 July 1996 T.I. 962240 (C.T.O. "Post-Dated Cheques")

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92 C.R. - Q.41

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