Words and Phrases - "debentures or similar obligations"
Hersh Joshi, Jack Silverson, "Understanding and Doing Business with Tax-Exempt Entities", 2018 Conference Report (Canadian Tax Foundation), 29:1 – 35
Trade payables not bonds etc. (p. 29:10)
[T]he CRA has accepted that intercompany payables and trade payables that are not evidenced in writing...