Words and Phrases - "interest"

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7 October 2011 Roundtable, 2011-0412161C6 F - Timing of the increase in interest - stock option

grant of in-the-money options to key employee as part of same series could be a significant increase in interest – which otherwise occurs on exercise

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Words and Phrases
interest

12 December 2018 Interpretation Letter of the CRA Charities Directorate to Simon Cheung File GC 341217

debt is an "interest in a corporation, other than shares”

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Words and Phrases
interest

Plains Midstream Canada ULC v. Canada, 2019 FCA 57

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Words and Phrases
interest
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 16 - Subsection 16(1) s. 16(1) can only apply to a debtor if it equally applies to the creditor 384

Solar Power Network Inc. v. ClearFlow Energy Finance Corp., 2018 ONCA 727

additional discount fee, but not admin fee, was interest rather than fee

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Words and Phrases
fee interest
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) daily discount fee had the 3 attributes of interest 359

Solar Power Network Inc. v. ClearFlow Energy Finance Corp., 2018 ONSC 7286, rev'd 2018 ONCA 727

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Words and Phrases
interest

Joint Committee, "Small Business Deduction Rules under Section 125 of the Income Tax Act - Follow-Up to Our Meeting with Canada Revenue Agency", 2 June 2017 Joint Committee Submission to Finance respecting the Small Business Deduction, appending Submission to Randy Hewlett of the Income Tax Rulings Directorate dated 14 February 2017

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R. v. Melford Developments Inc., 82 DTC 6281, [1982] CTC 330, [1982] 2 S.C.R. 504

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Words and Phrases
interest

Morscher v. MNR, 92 DTC 2214 (TCC)

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Words and Phrases
interest

Bennett and White v. The King, 49 DTC 514, [1949] CTC 1, [1949] S.C.R. 287

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Words and Phrases
interest

Pike v. Revenue and Customs Commissioners, [2014] BTC 33, [2014] EWCA Civ 824

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Words and Phrases
interest