Words and Phrases - "ascertainable"

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

Rockport Developments Inc. v. The Queen, 2009 TCC 180

Summary Under
Tax Topics - Excise Tax Act - Section 168 - Subsection 168(6)
consideration was not ascertained until contractual dispute resolved

The appellants were subcontractors of an affiliated company (“Exelon”) which, in turn, had a contract for the performance of construction work...

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Words and Phrases
ascertainable

Merchant v. The Queen, 84 DTC 6215, [1984] CTC 253 (FCTD)

Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Office
specified amount per sitting may be sufficient

After stating (at p. 6217) tht "I am not convinced that at the time of taking office the taxpayer must know how much he will receive.... [A]...

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Words and Phrases
office ascertainable