Words and Phrases - "disbursement"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
73
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

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...

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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 - 101-110 - 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