bond, debenture, note, mortgage or similar obligation

Federated Cooperatives Ltd. v. The Queen, 2001 FCA 217, 2001 DTC 5414 -- summary under Subsection 181.2(4)

Full Title
Federated Cooperatives Ltd. v. The Queen, 2001 FCA 217, 2001 DTC 5414
Summary Under
Tax Topics - Income Tax Act - Section 181.2 - Subsection 181.2(4)
bankers acceptances were not advances or bonds, debentures, notes, mortgages or similar obligations

Bankers acceptances held by the taxpayer were not "advances" to the issuer because the issuer had no obligation to repay the same sum of money to...

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Words and Phrases
bankers acceptance
advance
bond, debenture, note, mortgage or similar obligation
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