Account Receivable

Commentary

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Cases

Steeves v. The Queen, 77 DTC 5230 (FCA)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Terminal Dock and Warehouse Co. Ltd. v. MNR, 68 DTC 5060 (Ex Ct), aff'd 68 DTC 5316 (SCC)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Loss v. Loss advances to employees on capital account 116

Ted Davy Finance Co. Ltd. v. MNR, 64 DTC 5124 (Ex Ct)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Inventory conditional sales contracts not invenory 73

See Also

No. 570 v. MNR, 58 DTC 617 (TAB)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Crompton v. Reynolds and Gibson, [1952] 1 All E.R. 888, [1952] UKHL TC_33_288 (HL)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Administrative Policy

1993 A.P.F.F. Round Table, Q.14 (Windows File No. 3M09520)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

3 December 1993 T.I. 920099 (C.T.O. "Transfer of Inventory to a Corporation")

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 85 - Subsection 85(1) 49

30 July 1992 T.I. 921871 [elaborating on 913040 below]

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

3 June 1992 T.I. 913040

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

1 August 1991 Memorandum 911898

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

4 April 1991 Internal T.I. 7-902723 -

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

IT-188R "Sale of Accounts Receivable"

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

IT-442R "Bad Debts and Reserves for Doubtful Debts"

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Articles

Tetreault, "Canadian Tax Aspects of Asset Securitization", 1992 Conference Report, c.23: Discussion of the deductibility for income tax purposes of the discount that arises on a sale of accounts receivable.