Words and Phrases - "bond, debenture, note, mortgage or similar obligation"

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Federated Cooperatives Ltd. v. The Queen, 2001 FCA 217, 2001 DTC 5414

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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