Current cases: Best of both worlds?

Current cases: Best of both worlds?

The case of Praxair Canada Inc. v. the Queen (1993) involved a debt refinancing in which shares were issued in satisfaction of principal and interest owing under certain debentures. The issue was what amount, if any, should be included in the taxpayer's income in respect of the shares issued in...

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Bibliographische Detailangaben
Veröffentlicht in:Canadian tax journal 1993-07, Vol.41 (4), p.710
1. Verfasser: Hanly, Kathleen S M
Format: Artikel
Sprache:eng
Schlagworte:
Debt financing
Debt restructuring
Federal court decisions
Interest income
Taxable income
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Zusammenfassung:The case of Praxair Canada Inc. v. the Queen (1993) involved a debt refinancing in which shares were issued in satisfaction of principal and interest owing under certain debentures. The issue was what amount, if any, should be included in the taxpayer's income in respect of the shares issued in satisfaction of the interest.
ISSN:0008-5111