Regulation 700

Subsection 700(1)

Cases

Macmillan Bloedel Ltd. v. The Queen, 90 DTC 6219 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Accounting Principles 14
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(e) loss on forward contract to lock in Canadian dollar cost of U.S.-dollar borrowing was issue expense 185
Tax Topics - Income Tax Act - Section 4 - Subsection 4(1) - Paragraph 4(1)(a) 37

Paragraph 700(1)(d)

Cases

Macmillan Bloedel (Alberni) Ltd. v. MNR, 73 DTC 5264, [1973] CTC 295 (FCTD)

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See Also

Weyerhaeuser Company Limited v. The Queen, 2012 DTC 1132 [at 3166], 2012 TCC 106

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Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Legislative History 308

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