Words and Phrases - "received"
Robwaral Ltd. v. MNR, 60 DTC 1025, [1960] CTC 16 (Ex Ct), briefly aff'd 64 DTC 5266 (SCC)
A private Ontario company declared a dividend on December 21, 1953 payable to common shareholders of record on December 31, 1953, and then drew...
Words and Phrases
receivedLocations of other summaries | Wordcount | |
---|---|---|
Tax Topics - General Concepts - Payment & Receipt | dividend not received until cheque received | 41 |
The Queen v. G.T.E. Sylvania Canada Ltd., 74 DTC 6673, [1974] CTC 751 (FCA)
taxable income deduction was not receipt of assistance
A reduction in the taxpayer's Quebec income tax that was effected by an amendment to the provincial legislation did not result in the taxpayer...
Words and Phrases
received