Words and Phrases - "payment"

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43
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31
17
13
70
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2
30
51
25
38
79
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1

Odette (Estate) v. The Queen, 2021 TCC 65

a promissory note subsequently repaid in cash could not be equated to cash consideration for s. 118.1(13)(c) purposes

The appellant estate donated shares of a private company (Edmette), which were non-qualifying securities, to a private foundation with which it...

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Words and Phrases
consideration receive payment

Canada v. Gillette Canada Inc., 2003 DTC 5078, 2003 FCA 22

Some of the shares held by the taxpayer in its French subsidiary were purchased for cancellation by the subsidiary in consideration for the...

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Words and Phrases
credit payment
Locations of other summaries Wordcount
Tax Topics - General Concepts - Payment & Receipt replacement with different currency note 60
Tax Topics - Income Tax Act - Section 15 - Subsection 15(2) 150