Words and Phrases - "conditional sales contract"
24 January 2018 Ruling 156434
conditional sales contracts and credit agreements were debt securities
An auto dealer sold conditional sales contracts or credit agreements arising from its sales to customers to a lender. In connection with ruling...
Locations of other summaries | Wordcount | |
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Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (d) | separately stated originating fee for sourcing credit agreement was part of consideration for its assignment | 195 |