Heron Bay Investments Ltd. v. The Queen, 2009 DTC 1606, 2009 DTC 1288

In obiter dicta, Hogan, J. noted (at para. 66) that the prohibition against an inter-corporate dividend deduction in s. 112(2.1) would apply where...

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The taxpayer incurred an expense of $89,799 for the rezoning of a parking lot so that the construction of a condominium building would be...

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Hogan, J. indicated that if he accepted the taxpayer's evidence that a loan made by the taxpayer on a non-recourse basis to a related corporation...

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