Forgiveness of Debt

Cases

Queenswood Land Associates Ltd. v. Canada, 2000 DTC 6065 (FCA)

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MNR v. Enjay Chemical Co. Ltd., 71 DTC 5293, [1971] CTC 535 (FCTD)

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Oxford Motors Ltd. v. Minister of National Revenue, 59 DTC 1119, [1959] CTC 195, [1959] S.C.R. 548

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Plimley Automobile Co. Ltd. v. MNR, 58 DTC 1112, [1958] CTC 193 (Ex Ct), briefly aff'd on consent 60 DTC 1031 (SCC)

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See Also

Molstad Development Co. Ltd. v. The Queen, 97 DTC 913 (TCC)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 54 - Proceeds of Disposition 98

Denthor Developments Ltd. v. The Queen, 97 DTC 667 (TCC)

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Alco Dispensing Canada Ltd. v. The Queen, 96 DTC 1586 (TCC), briefly aff'd 97 DTC 5463 (FCA)

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Administrative Policy

12 September 2012 Annual CTF Roundtable, 2012-0453381C6 - 2012 CICA Conference

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(x) forgiveness of unremitted GST 33
Tax Topics - Income Tax Act - Section 80 - Subsection 80(1) - Forgiven Amount tax debt not a commercial debt obligation 105

20 May 2014 External T.I. 2013-0516121E5 F - Debt forgiveness

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(x) - Subparagraph 12(1)(x)(iv) BIA settlement of GST interest and penalties included under s. 12(1)(x)(iv) 149
Tax Topics - Income Tax Act - Section 12 - Subsection 12(2.2) s. 12(1)(x)(iv) inclusion from BIA settlement of GST interest and penalties could be offset against related expense 149
Tax Topics - Income Tax Act - Section 248 - Subsection 248(26) unremitted GST and QST were not obligation "issued" by debtor 94
Tax Topics - Income Tax Act - Section 80 - Subsection 80(1) - Commercial Debt Obligation BIA settlement of unremitted GST interest 121

15 July 2009 External T.I. 2008-0289731E5 - Forgiveness of Accrued Interest

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IT293R "Debtor's gain on settlement of debt"

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