TERMIUM Plus®

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delayed demand promissory note [1 record]

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Alphabetical list of terms

Record 1 1995-03-09

English

Subject field(s)
  • Trade
CONT

If MR [X] of [K company] were to follow the sales method of estate freezing, either one may wish to issue separate delayed demand promissory notes rather than one in order to be able to demand payment of one note each year and match the receipt of funds with the reporting and taxation of capital gain.

French

Domaine(s)
  • Commerce
OBS

Pas nécessairement à tous les ans.

Spanish

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