interest

R. v. Melford Developments Inc., 82 DTC 6281, [1982] CTC 330, [1982] 2 SCR 504 -- summary under Subsection 214(15)

Full Title
R. v. Melford Developments Inc., 82 DTC 6281, [1982] CTC 330, [1982] 2 S.C.R. 504
Summary Under
Tax Topics - Income Tax Act - Section 214 - Subsection 214(15)

In the absence of this provision, "interest" in Part XIII would refer primarily to "the payment of rent by a borrower for the use of the principal...

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Words and Phrases
interest

Morscher v. MNR, 92 DTC 2214, [1992] 2 CTC 2534 (TCC) -- summary under Paragraph 20(1)(c)

Full Title
Morscher v. MNR, 92 DTC 2214, [1992] 2 CTC 2534 (TCC)
Summary Under
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c)

The taxpayer, who carried on a commercial litigation practice in partnership with another lawyer, was denied the deduction of interest which...

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Words and Phrases
interest

Reference as to the Validity of Section 6 of the Farm Security Act, 1944 of Saskatchewan, [1947] SCR 394, aff'd [1949] AC 110 -- summary under Paragraph 20(1)(c)

Full Title
Reference as to the Validity of Section 6 of the Farm Security Act, 1944 of Saskatchewan, [1947] S.C.R. 394, aff'd [1949] AC 110
Summary Under
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c)

Section 6 of the Farm Security Act 1944 (Saskatchewan) provided that in the event of a crop failure, the principal of a mortgage on a farm would...

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Words and Phrases
interest

Bennett and White Construction Co. v. Minister of National Revenue, 49 DTC 514, [1949] CTC 1, [1949] S.C.R. 287, [1949-1950] DTC 514 -- summary under Paragraph 20(1)(c)

Full Title
Bennett and White Construction Co. v. Minister of National Revenue, 49 DTC 514, [1949] CTC 1, [1949] S.C.R. 287, [1949-1950] DTC 514
Summary Under
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c)
guarantee payments not interest

In finding that annual amounts described in various resolutions of the taxpayer as "interest" in fact were guarantee payments, Locke J. stated (p....

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Words and Phrases
interest

Pike v. Revenue and Customs Commissioners, [2014] BTC 33, [2014] EWCA Civ 824 -- summary under Paragraph 12(1)(c)

Full Title
Pike v. Revenue and Customs Commissioners, [2014] BTC 33, [2014] EWCA Civ 824
Summary Under
Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(c)
loan premium was interest

The taxpayer subscribed for loan stock of a family company at a price equal to its principal amount. Although the loan stock did not bear any...

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Words and Phrases
interest

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