NO. 1148–HIGH COURT OF JUSTICE (KING’s BENCH DIVISION)–

2ND, 5TH, 6TH AND 15TH FEBRUARY, 1940

Income Tax, Schedule D – Foreign possessions – Series of non-interest-bearing promissory notes received by resident from Canadian company for valuable consideration – Face value of notes in excess of consideration – Whether the notes included element of interest – Method of computing amount of interest element – Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Schedule D, Case V, Rule 2.

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