Interest owing to the taxpayer as a result of the acceptance by his co-shareholders of his offer to sell his shares in a corporation, was found to be received by him at the end of 1990, when he accepted the related cheque as payment (as evidenced by his deposit of the cheque at a branch of his bank that, unlike his local branch, was open that day), rather than early in 1991 when the amount was credited by the bank to his account at the local branch.
Topics and taglines
Tagline
payment when cheque accepted as payment
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
332987
Extra import data
{
"field_legacy_header": "<strong><em>Piché v. MNR</em></strong>, 92 DTC 5295 (FCA) <strong>[payment when cheque accepted as payment]</strong>",
"field_override_history": false,
"field_sid": "",
"field_topic_category": ""
}
"field_legacy_header": "<strong><em>Piché v. MNR</em></strong>, 92 DTC 5295 (FCA) <strong>[payment when cheque accepted as payment]</strong>",
"field_override_history": false,
"field_sid": "",
"field_topic_category": ""
}
Workflow properties
Workflow state