Words and Phrases - "bonds"

a
90
b
44
c
86
d
57
e
43
f
31
g
20
h
15
i
77
j
2
k
2
l
32
m
59
n
29
o
41
p
82
q
3
r
78
s
95
t
48
u
16
v
11
w
23
y
2

Hersh Joshi, Jack Silverson, "Understanding and Doing Business with Tax-Exempt Entities", 2018 Conference Report (Canadian Tax Foundation), 29:1 – 35

Summary Under
Tax Topics - Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(o.2) - Subparagraph 149(1)(o.2)(iii) - Clause 149(1)(o.2)(iii)(B)

Trade payables not bonds etc. (p. 29:10)

[T]he CRA has accepted that intercompany payables and trade payables that are not evidenced in writing...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
bonds notes debentures or similar obligations