Words and Phrases - "debenture"

a
89
b
44
c
86
d
56
e
43
f
31
g
20
h
15
i
77
j
2
k
2
l
32
m
57
n
29
o
40
p
82
q
3
r
78
s
95
t
47
u
16
v
10
w
23
y
2

9 October 2025 APFF Roundtable, Q.12

Summary Under
Tax Topics - Income Tax Act - Section 51 - Subsection 51(1)
SAFE likely is not a share, or a bond, debenture or note

A SAFE (Simple Agreement for Future Equity) is a financing agreement in which an investor provides funds to a company in exchange for the right to...

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Words and Phrases
bond debenture note
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 49.1 conversion of a SAFE into equity might not be a disposition by virtue of s. 49.1 105
Tax Topics - Income Tax Act - Section 12 - Subsection 12(11) - Investment Contract conditional contractual obligation to issue shares likely was not a bond, debenture or note 201

Acmetrack Ltd. v. Bank Canadian National (1984), 4 PPSAC 199 (Ont CA)

Summary Under
Tax Topics - Income Tax Act - Section 12 - Subsection 12(11) - Investment Contract

The debtor ("Chateauvert") executed a floating charge and assignment of book debts in favour of the plaintiff ("Acmetrack"), and acknowledged...

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Words and Phrases
debenture

Lemon v. Austin Friars Investment Trust Ltd., [1926] 1 Ch 1 (CA)

Summary Under
Tax Topics - Income Tax Act - Section 12 - Subsection 12(11) - Investment Contract

The appellant and others subscribed cash for "income stock certificates" of the respondent corporation, and successfully submitted that the...

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Words and Phrases
debenture