loan

Alberta and Southern Gas Co. Ltd. v. The Queen, 76 DTC 6362, [1976] CTC 639 (FCTD), aff'd 77 DTC 5244 [1977] CTC 388 (FCA), aff'd 78 DTC 6566, [1978] CTC 780, [1979] 1 SCR 36 -- summary under Investment Contract

Full Title
Alberta and Southern Gas Co. Ltd. v. The Queen, 76 DTC 6362, [1976] CTC 639 (FCTD), aff'd 77 DTC 5244 [1977] CTC 388 (FCA), aff'd 78 DTC 6566, [1978] CTC 780, [1979] 1 S.C.R. 36
Summary Under
Tax Topics - Income Tax Act - Section 12 - Subsection 12(11) - Investment Contract

In finding that an agreement, under which in consideration for a payment of $4 million the taxpayer obtained certain rights and privileges to...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
loan

In re Touquoy Gold Mining Co. (1906), 1 E.L.R. 142 (Nova Scotia) -- summary under Investment Contract

Full Title
In re Touquoy Gold Mining Co. (1906), 1 E.L.R. 142 (Nova Scotia)
Summary Under
Tax Topics - Income Tax Act - Section 12 - Subsection 12(11) - Investment Contract

In finding that securities issued by a corporation that were referred to in various corporate documents as "preferred shares" and were evidenced...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
loan
borrowing

Canada Deposit Insurance Corp. v. Canadian Commercial Bank, [1992] 3 SCR 558 -- summary under Investment Contract

Full Title
Canada Deposit Insurance Corp. v. Canadian Commercial Bank, [1992] 3 S.C.R. 558
Summary Under
Tax Topics - Income Tax Act - Section 12 - Subsection 12(11) - Investment Contract

A syndicate including the Canadian Deposit Insurance Corportion and six major Canadian banks agreed to provide financial support to Canadian...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
loan

Cooper v. The Queen, 88 DTC 6525, [1989] 1 CTC 66 (FCTD) -- summary under Subsection 105(1)

Full Title
Cooper v. The Queen, 88 DTC 6525, [1989] 1 CTC 66 (FCTD)
Summary Under
Tax Topics - Income Tax Act - Section 105 - Subsection 105(1)
interest-free loan recognized as obligation rather than benefit

The taxpayer, who was a residuary beneficiary and executor of his mother's estate, was held not to have received a benefit by virtue of an...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
loan

Pages

Subscribe to RSS - loan