Words and Phrases - "in respect of the year"

82
43
75
50
36
31
17
13
71
2
2
30
51
25
38
79
2
73
85
44
14
8
20
2
1

MNR v. Mid-West Abrasive Co. of Canada Ltd., 73 DTC 5429, [1973] CTC 548 (FCTD)

contingent interest is not payable in respect of the year

The taxpayer during its 1960 and 1961 taxation years borrowed $210,000 from its U.S. parent. The promissory notes stated "interest will be paid if...

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Words and Phrases
in respect of the year
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 80 - Subsection 80(1) indefinite payment arrangements for interest 76
Tax Topics - Income Tax Act - Section 80 - Subsection 80(5) 76