Words and Phrases - "released"

a
86
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
74
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
23
y
2

Gaz Métro inc. c. Agence du revenu du Québec, 2017 QCCQ 3664

Summary Under
Tax Topics - Income Tax Act - Section 181 - Subsection 181(3)
“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...

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Words and Phrases
released