Words and Phrases - "released"
Gaz Métro inc. c. Agence du revenu du Québec, 2017 QCCQ 3664
“mirror debt” arrangement did not result in a legal release of debt for GAAP and capital tax purposes
The plaintiff (“GMi”) borrowed in the capital markets and on-lent on identical terms to a limited partnership (“SCGM”) in which it had a...
Words and Phrasesreleased