Citations:surrogatum principle

English citations of surrogatum principle

• 2006, M O’Brien, abstract of "Surrogatum, Source, and Tsiaprailis: Is There a Principled Basis for the Tax Treatment of […] ", in Canadian Tax Journal

  In that decision, the surrogatum principle was, for the first time, clearly extended beyond payments that replace business or property income or proceeds of disposition of a capital property used in a commercial context.

• 2006, Preparing Your Income Tax Returns, page 135

  The Supreme Court introduced reliance on the "surrogatum principle", holding that replacement payments take on the character of the amounts they are […]

  [a mention, due to quotes]]

• 2008, B ALARIE, DG DUFF, The Legacy of UK Tax Concepts in Canadian Income Tax Law, papers.ssrn.com

  As this application of the so-called surrogatum principle appears to depart from cases involving payments in lieu of notice […]

  [Possibly not durably archived]