The replacement of a French-franc note by a Canadian-dollar note with an equivalent principal amount did not give rise to a payment or crediting for purposes of s. 212(13.1)(b) given that the Canadian-dollar note was issued and accepted as replacement for the French-franc note in circumstances where the terms remained the same except for the currency of payment.
Topics and taglines
Tagline
replacement with different currency note
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
332989
Extra import data
{
"field_legacy_header": "<strong><em>The Queen v. Gillette Canada Inc.</em></strong>, 2003 DTC 5078, 2003 FCA 22 <strong>[replacement with different currency note]</strong>",
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"field_sid": "",
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}
"field_legacy_header": "<strong><em>The Queen v. Gillette Canada Inc.</em></strong>, 2003 DTC 5078, 2003 FCA 22 <strong>[replacement with different currency note]</strong>",
"field_override_history": false,
"field_sid": "",
"field_topic_category": ""
}