Words and Phrases - "paid"
20 October 2004 Internal T.I. 2004-0086501I7 F - Droits compensateurs
posting of bonds for US countervailing duties did not constitute their being “paid” for s. 20(1)(vv) purposes
In 2001, the U.S. government began imposing countervailing and anti-dumping duties ("CADD") on the export of softwood lumber products from Canada,...
Words and Phrases
paid| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(e) | obligation to repay suppliers for extra US countervailing duties charge made to them was contingent until a board decision reversed such duties | 341 |
Blais v. MNR, 92 DTC 1497 (TCC)
A taxpayer was ordered in 1984 to retain arrears of alimentary allowance that had accumulated from March 1983 onward to be applied against an...
Words and Phrases
paid| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Payment & Receipt | payment references funds transfer | 100 |
| Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(b) | 100 |
4145356 Canada Limited v. The Queen, 2011 DTC 1171 [at at 937], 2011 TCC 220
The taxpayer acquired units in a Delaware limited partnership ("Crown Point"), whose other limited partner ("Altier") and whose general partner...
Words and Phrases
paid| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose | 118 | |
| Tax Topics - Statutory Interpretation - Consistency | 350 |