Trade accounts receivable owing to the taxpayer by an Australian corporation in respect of merchandise shipped to the Australian corporation by the taxpayer for resale did not constitute loans for purposes of s. 17(1).
Topics and taglines
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
335048
Extra import data
{
"field_legacy_header": "<strong><em>E.H. Price Ltd. v. MNR</em></strong>, 91 DTC 135 (TCC)",
"field_override_history": false,
"field_sid": "",
"field_topic_category": "seealso"
}
"field_legacy_header": "<strong><em>E.H. Price Ltd. v. MNR</em></strong>, 91 DTC 135 (TCC)",
"field_override_history": false,
"field_sid": "",
"field_topic_category": "seealso"
}