Words and Phrases - "bankrupt"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
72
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

10 October 2007 External T.I. 2007-0243601E5 F - Proposal - Taxation year end

Summary Under
Tax Topics - Income Tax Act - Section 128 - Subsection 128(1)
person who made a successful proposal was not a bankrupt

Regarding a corporation that had submitted a proposal under the Bankruptcy and Insolvency Act ("BIA") that was accepted by the creditors, and...

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Words and Phrases
bankrupt

Canada v. Marchessault, 2008 DTC 6496, 2007 FCA 345

Summary Under
Tax Topics - Income Tax Act - Section 128 - Subsection 128(2)
person who made a proposal was not a bankrupt

The deemed year end under s. 128(2)(d) of the Act applied only to a "bankrupt" as specifically described in s. 2 of the Bankruptcy and Insolvency...

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Words and Phrases
bankrupt
Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Interpretation Bulletins, etc. CRA positions not conclusive 51
Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions related interpretation provision not referenced 112