Words and Phrases - "investing"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
72
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

First Torland Investments Ltd. v. MNR, 69 DTC 5109, [1969] CTC 134 (Ex Ct), briefly aff'd 70 DTC 6354, [1970] CTC 634 (SCC)

Summary Under
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Real Estate
drop-down of rental farms followed by sales over 10 years

The parent corporation of the three taxpayers (The Trust and Loan Company of Canada) transferred approximately 156 Manitoba farms (which it had...

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Words and Phrases
investing

Wragg v. Palmer, [1919] 2 Ch. 58

Summary Under
Tax Topics - Income Tax Act - 101-110 - Section 108 - Subsection 108(2) - Paragraph 108(2)(b)

A will which authorized the trustees "to invest any monies forming part of the trust estate in their names and at their discretion in or upon such...

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Words and Phrases
investing