Words and Phrases - "money"

a
82
b
44
c
75
d
50
e
37
f
31
g
17
h
13
i
71
j
2
k
2
l
30
m
51
n
25
o
38
p
79
q
2
r
73
s
85
t
44
u
14
v
8
w
20
y
2
“
1

27 October 2023 Internal T.I. 2020-0868031I7 - Disposition of Foreign Currency

Summary Under
Tax Topics - Income Tax Act - Section 39 - Subsection 39(1.1)
s. 39(1.1) extends to individuals’ FX bank deposits/ not a carve-out from s. 39(2)

Regarding whether s. 39(1.1) did not extend (as indicated in 2017-0712621C6 F) to dispositions of foreign currencies held on deposit at a...

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Words and Phrases
currency money

14 November 2002 Internal T.I. 2002-0171377 F - REER PLACEMENT ADMISSIBLE

Summary Under
Tax Topics - Income Tax Act - Section 204 - Qualified Investment - Paragraph (a)
money means currency

When asked whether IT-320R2, para. 14 indicated that money denominated in any foreign currency is a qualified investments and whether cash...

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Words and Phrases
money

20 June 2023 STEP Roundtable Q. 3, 2023-0968091C6 - Trust Reporting – Definition of Money and Treatment of Dividend Receivable

Summary Under
Tax Topics - Income Tax Act - Section 150 - Subsection 150(1.2) - Paragraph 150(1.2)(b) - Subparagraph 150(1.2)(b)(i)
gold or silver bar or coin would not qualify as “money”/ dividend receivable not included in “shares”

Pursuant to s. 150(1.2)(b), the exception from trust reporting requirements under s. 150(1.1) - that may be available to individuals with no Part...

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Words and Phrases
money

Casa Blanca Homes Ltd. v. The Queen, 2013 TCC 338 (Informal Procedure)

Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply
possible to structure separate assignments

The appellant entered into 14 purchase agreements with a property developer to acquire lots. The appellant assigned 12 agreements to third...

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Words and Phrases
money
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Debt Security non-refundable deposit under purchase agreement was a debt security 112