Words and Phrases - "syndicate"

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Kalthoff v. The Queen, 90 DTC 6378, [1990] 1 CTC 336 (FCTD), aff'd 92 DTC 6001 (FCA)

A finder's fee and a commitment fee paid by the taxpayer in respect of a loan were non-deductible because the loan was made to a corporation which...

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Words and Phrases
syndicate

Besse v. Canada, 99 DTC 5275, [1999] 3 CTC 52 (FCA)

In finding that the taxpayer and other investors who made an investment in a building were a syndicate for purposes of s. 20(1)(e), Rothstein J.A....

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Words and Phrases
syndicate