Words and Phrases - "distribute"

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8 October 2010 Roundtable, 2010-0373611C6 F - Certificat avant distribution

repayment of note to unsecured creditor was a distribution

A trust, whose sole trustee is a corporation, acquired, as its only asset, a property valued at $50 million (the "Property") in consideration for...

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Words and Phrases
distribute
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 159 - Subsection 159(3) directors of corporate trustee generally are generally not liable under s. 159(3) 151

Tory Estate v. M.N.R., 73 DTC 5354, [1973] CTC 434 (FCA), briefly aff'd 76 DTC 6312, [1976] CTC 415 (SCC)

The word "distributed" was held not to include a sale of accounts receivable for valuable consideration.

Words and Phrases
distribute

McKenzie v. The Queen, 2011 DTC 1216 [at 1274], 2011 TCC 289

The testator of a testamentary trust holding shares of a company provided that an executive employee of the company had an entitlement to the...

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Words and Phrases
distribute
Locations of other summaries Wordcount
Tax Topics - General Concepts - Payment & Receipt payment through back-to-back promissory notes 228

Chan v. The Queen, 2001 DTC 5570, 2001 FCA 302

damages from trustees not distributed out of trust assets

A taxpayer, who was the beneficiary of a trust established by his father and mother who were the trustees, received approximately $1.8 million in...

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Words and Phrases
distribute