Words and Phrases - "deposit"

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International Hi-tech Industries Inc. v. The Queen, 2018 TCC 240

possible deposits subsequently may have been applied by agreement as payments on account

The auditing firm (“DMCL”) for the appellant (“IHI”) obtained the agreement of IHI, as evidenced by a December 7, 2007 email sent by DMCL...

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Words and Phrases
deposit

North Shore Power Group Inc. v. The Queen, 2017 TCC 1, rev'd 2018 FCA 9

"deposit" for work being performed was not a deposit

A supplier (Menova) received substantial down payments (described as “deposits”) respecting its sale of solar array projects, and then became...

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Words and Phrases
deposit
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 232 - Subsection 232(3) HST imposed on a customer through the issuance to it of a credit note by an insolvent supplier 298
Tax Topics - Excise Tax Act - Section 231 - Subsection 231(1) only supplier can claim the credit 186

Elson v. Prices Taylors, Ltd. (1962), 40 TC 671 (Ch. D.)

When a customer of the taxpayer ordered a "made-to-measure" suit he was asked for a deposit (although the receipt given to him showed only the...

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Words and Phrases
deposit

Air Canada v. Min. of Fin. for B.C., [1981] 2 WWR 97 (BCCA)

Certificates of deposit, bearer deposit notes, swap deposit confirmations and bankers' acceptances were held to be "loans and advances to other...

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Words and Phrases
cash on deposit deposit

Tendances et Concepts Inc. c. La Reine, 2011 TCC 141 (Informal Procedure)

The registrant was in the business of manufacturing kitchen and bathroom furniture. Its usual business terms required customers to pay 30% up...

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Words and Phrases
down payment deposit

Casa Blanca Homes Ltd. v. The Queen, 2013 TCC 338 (Informal Procedure)

non-refundable deposit under purchase agreement was a debt security

The appellant bought and resold the right and obligation to acquire lots from a land developer. Hogan J found that the "non-refundable" deposits...

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Words and Phrases
deposit
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply possible to structure separate assignments 266