Matches in DBpedia 2014 for { ?s ?p #The definition of “security interest” in s. 224 of the Income Tax Act does not require that the agreement between the creditor and debtor take any particular form, nor is any particular form expressly excluded. #Whether a contract providing for a right to compensation or a right to set‑off also gives rise to a security interest within the meaning of s. 224 requires that the terms of the contract be carefully considered to determine whether the parties intended to confer on one party an interest in the property of the other party that secures payment or performance of an obligation.. }
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- Caisse_populaire_Desjardins_de_l'Est_de_Drummond_v._Canada ratio "#The definition of “security interest” in s. 224 of the Income Tax Act does not require that the agreement between the creditor and debtor take any particular form, nor is any particular form expressly excluded. #Whether a contract providing for a right to compensation or a right to set‑off also gives rise to a security interest within the meaning of s. 224 requires that the terms of the contract be carefully considered to determine whether the parties intended to confer on one party an interest in the property of the other party that secures payment or performance of an obligation.".