Words and Phrases - "payment"

a
86
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
73
j
2
k
2
l
32
m
56
n
25
o
38
p
80
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

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

Summary Under
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(13) - Paragraph 118.1(13)(c)
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

Summary Under
Tax Topics - Income Tax Act - Section 212 - Subsection 212(13.1) - Paragraph 212(13.1)(b)

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