Canadian Tax Journal, Volume 8Canadian Tax Foundation., 1960 - Electronic journals |
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Page 50
... Limited v . Farmer ( ( 1911 ) 5 T.C. 693 ) , a decision of the House of Lords . The effective scope of the British rule that interest is a non- deductible payment on account of capital is , therefore , actually quite narrow . In Bennet ...
... Limited v . Farmer ( ( 1911 ) 5 T.C. 693 ) , a decision of the House of Lords . The effective scope of the British rule that interest is a non- deductible payment on account of capital is , therefore , actually quite narrow . In Bennet ...
Page 59
... Limited Gillette of Canada Limited L. E. Shaw Limited Brookfield Ice Cream Limited Montreal Montreal Montreal Halifax St. John's Ottawa Toronto Toronto J. P. Catty Toronto A. David Cossar Toronto John W. Cram London Ronald G. Ellingwood ...
... Limited Gillette of Canada Limited L. E. Shaw Limited Brookfield Ice Cream Limited Montreal Montreal Montreal Halifax St. John's Ottawa Toronto Toronto J. P. Catty Toronto A. David Cossar Toronto John W. Cram London Ronald G. Ellingwood ...
Page 300
... Limited v . M.N.R. , 1955 C.T.C. 271 at 274 ( S.C. Can . ) . 3 See , for example , No. 111 v . M.N.R. , 8 T.A.B.C. 440 and the point raised by Counsel for the Minister in the Tax Appeal Board in 1953 : Okalta Oils Limited v . M.N.R. , 9 ...
... Limited v . M.N.R. , 1955 C.T.C. 271 at 274 ( S.C. Can . ) . 3 See , for example , No. 111 v . M.N.R. , 8 T.A.B.C. 440 and the point raised by Counsel for the Minister in the Tax Appeal Board in 1953 : Okalta Oils Limited v . M.N.R. , 9 ...
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