Words and Phrases - "receive"

68
33
53
38
29
23
13
10
55
2
2
22
39
21
30
65
1
52
65
36
9
8
12
1

Borealis Geopower Inc. v. The Queen, 2018 TCC 189 (Informal Procedure)

taxpayer had “physically” received unearned government assistance because it had authority to deal with the funds
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Words and Phrases
receive
Locations of other summaries Wordcount
Tax Topics - General Concepts - Payment & Receipt taxpayer had "physically" received govenment assistance funds with freedom to transfer 106
Tax Topics - Income Tax Act - Section 162 - Subsection 162(11) loss carryback did not reduce late-filing penalty or interest 261

Blais v. MNR, 92 DTC 1497 (TCC)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Words and Phrases
receive
Locations of other summaries Wordcount
Tax Topics - General Concepts - Payment & Receipt payment references funds transfer 94
Tax Topics - Income Tax Act - Section 60 - Paragraph 60(b) 94

Mbarga v. The Queen, 2005 DTC 1447, 2005 TCC 595 (Informal Procedure)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Words and Phrases
receive bursary

The Queen v. British Columbia Forest Products Ltd., 85 DTC 5577, [1986] 1CTC 1 (FCA)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Words and Phrases
receive
Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Context 81

Canada v. Innovative Installation Inc., 2010 DTC 5175 [at 7317], 2010 FCA 285

indirect receipt through debt repayment
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Words and Phrases
receive
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 89 - Subsection 89(1) - Capital Dividend Account receipt of insurance proceeds through debt repayment 148