Words and Phrases - "disbursement"

a
88
b
44
c
79
d
52
e
38
f
31
g
19
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
81
q
3
r
76
s
90
t
47
u
16
v
9
w
23
y
2

The Queen v. Esskay Farms Ltd., 76 DTC 6010, [1976] CTC 24 (FCTD)

Summary Under
Tax Topics - Income Tax Act - Section 246 - Subsection 246(1)

The taxpayer, wished to sell land to the City of Calgary in consideration for two annual instalments in order to defer a portion of the gain to...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
disbursement
Locations of other summaries Wordcount
Tax Topics - General Concepts - Agency weight given to written agreement terms in finding that intermediary purchased as principal 122
Tax Topics - General Concepts - Evidence 81
Tax Topics - General Concepts - Sham no sham if documents describe intended legal rights 354
Tax Topics - General Concepts - Tax Avoidance no sham if documents describe intended legal rights 354
Tax Topics - Income Tax Act - Section 104 - Subsection 104(2) 143
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(n) 199
Tax Topics - Income Tax Act - Section 245 - Old 57
Tax Topics - Statutory Interpretation - Provincial Law 58