Words and Phrases - "notes"

a
88
b
44
c
80
d
54
e
38
f
31
g
20
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
81
q
3
r
77
s
90
t
47
u
16
v
9
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...

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Words and Phrases
bonds notes debentures or similar obligations