Words and Phrases - "interest"
7 October 2011 Roundtable, 2011-0412161C6 F - Timing of the increase in interest - stock option
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12 December 2018 Interpretation Letter of the CRA Charities Directorate to Simon Cheung File GC 341217
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Plains Midstream Canada ULC v. Canada, 2019 FCA 57
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| 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
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| 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 |
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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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 125 - Subsection 125(7) - Specified partnership income - Paragraph (c) | 46 |
R. v. Melford Developments Inc., 82 DTC 6281, [1982] CTC 330, [1982] 2 S.C.R. 504
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Treaties | 57 | |
| Tax Topics - Treaties - Income Tax Conventions - Article 11 | 80 |