Words and Phrases - "credit"

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Vega International Car Transport and Logistic — Trading GmbH v. Dyrektor Izby Skarbowej w Warszawie, ECLI:EU:C:2019:412 (European Court of Justice, 8th Chamber)

a parent’s funding of fuel costs of subsidiaries was a provision of credit rather than a purchase and on-sale of the fuel

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Words and Phrases
granting of credit credit

North Shore Power Group Inc. v. Canada, 2018 FCA 9

no sum is credited to the purchaser if no sum is placed at its disposal

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Words and Phrases
credit
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 231 - Subsection 231(1) no bad debt credit under s. 231 for a s. 232 credit which becomes bad 148

Canada v. Gillette Canada Inc., 2003 DTC 5078, 2003 FCA 22

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Words and Phrases
credit payment
Locations of other summaries Wordcount
Tax Topics - General Concepts - Payment & Receipt replacement with different currency note 58
Tax Topics - Income Tax Act - Section 15 - Subsection 15(2) 148

La Compagnie Minière Québec Cartier v. M.N.R., 84 DTC 1348 (TCC)

mere book entry not "crediting"

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Words and Phrases
credit

Richard Lewin Re: The J.J. Herbert Family Trust #1 v. The Queen, 2011 DTC 1354 [at 1979], 2011 TCC 476, aff'd 2013 DTC 5006 [at 5525], 2012 FCA 279 [but overridden by s. 214(3)(f)(i)(C)]

dividend payable but not yet paid

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Words and Phrases
credit