Accounting Principles

Commentary

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Cases

Romar v. Canada, 2010 DTC 5076 [at 6816], 2009 FCA 48

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 37 - Subsection 37(2) 101

Coppley Noyes & Randall Ltd. v. The Queen, 91 DTC 5291 (FCTD), varied on appeal 93 DTC 5196, 5508 (FCA).

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The Queen v. Foothills Pipe Lines (Yukon) Ltd., 90 DTC 6160 (FCA)

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Macmillan Bloedel Ltd. v. The Queen, 90 DTC 6219 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(e) loss on forward contract to lock in Canadian dollar cost of U.S.-dollar borrowing was issue expense 185
Tax Topics - Income Tax Act - Section 4 - Subsection 4(1) - Paragraph 4(1)(a) 37
Tax Topics - Income Tax Regulations - Regulation 700 - Subsection 700(1) 116

MHL Holdings Ltd. v. The Queen, 88 DTC 6292, [1988] 2 CTC 42 (FCTD)

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TNT Canada Inc. v. The Queen, 88 DTC 6334, [1988] 2 CTC 91 (FCTD)

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Edmonton Plaza Hotel (1980) Ltd. v. The Queen, 87 DTC 5371, [1987] 2 CTC 153 (FCTD)

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The Queen v. Consumers' Gas Co. Ltd., 87 DTC 5008, [1987] 1 CTC 79 (FCA)

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Sears Canada Inc. v. The Queen, 86 DTC 6304, [1986] 2 CTC 80 (FCTD), aff'd 89 DTC 5039 (FCA)

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The Queen v. Terra Mining & Exploration Ltd. (N.P.L.), 84 DTC 6185, [1984] CTC 176 (FCTD)

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Cummings v. The Queen, 81 DTC 5207, [1981] CTC 285 (FCA)

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Lipper v. The Queen, 79 DTC 5246, [1979] CTC 316 (FCTD)

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British Yukon Railway Co. v. The Queen, 77 DTC 5176, [1977] CTC 256 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 406 64

B.C. Electric Railway Co. Ltd. v. MNR, 57 DTC 1034, [1957] CTC 120 (Ex Ct), aff'd 58 DTC 1022, [1958] CTC 21 (SCC)

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See Also

Barrick Gold Corporation v. The Queen, 2017 TCC 18

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Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 1204 - Subsection 1204(1) - Paragraph 1204(1)(b) - Subparagraph 1204(1)(b)(ii) hedging of price of gold to be produced occurred as part of gold production business 429

Ford Credit Canada Limited v. The Queen, 2006 DTC 3424, 2006 TCC 441

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Royal Trustco v. The Queen, 2001 DTC 52 (TCC)

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Canfor Ltd. v. Minister of Finance for BC, [1976] CTC 429 (BCSC), aff'd [1977] CTC 616 (SCC), rev'g [1977] CTC 269 (BCCA)

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Administrative Policy

23 November 2016 Internal T.I. 2015-0618511I7 - Thin Capitalization - Retained Earnings

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 18 - Subsection 18(5) - Equity Amount - Paragraph (a) - Subparagraph (a)(i) unconsolidated balance sheet must reflect the same accounting standards applied in the consolidated financials 295