Gibraltar Mines Ltd. v. The Queen, 83 DTC 5294, [1983] CTC 261 (FCA) -- summary under Paragraph 20(1)(l)

By services, 28 November, 2015

The "debt" need not be for the price of merchandise sold or services rendered in the course of business, but may also represent business expenses for which the taxpayer is entitled to reimbursement from another party.

Topics and taglines
Topic
Income Tax Act - s. 20(1)(l)
Tagline
reserve for reimbursement entitlement
Words and phrases
debt
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
336140
Extra import data
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