Words and Phrases - "money-lending business"

a
86
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
73
j
2
k
2
l
32
m
56
n
25
o
38
p
80
q
3
r
76
s
89
t
46
u
15
v
9
w
23
y
2

Loman Warehousing Ltd. v. Canada, 2000 DTC 6610 (FCA), aff'g 99 DTC 1113, Docket: 98-201-IT-G (TCC) infra

Summary Under
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(p) - Subparagraph 20(1)(p)(ii)
a taxpayer with a warehousing business potentially could have a lending business under a cash pooling arrangement

Noël JA, before rejecting the taxpayer's submission that the post-1993 version of s. 20(1)(p)(ii) contemplated a taxpayer whose ordinary business...

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Words and Phrases
loan money-lending business

A.P. Toldo Holding Corporation v. The Queen, 2014 DTC 1042 [at at 2787], 2013 TCC 416

Summary Under
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Financing Expenditures
no retained earnings or stated capital

The taxpayer was a holding company for various direct and indirect subsidiaries which carried on an operating business. To resolve a shareholder...

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Words and Phrases
money-lending business
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) no retained earnings or stated capital 209