Cineplex Inc. v. The King, 2026 TCC 15 -- attach -- Start-Up and Liquidation Costs
business termination payment characterized as a commutation of future lease payments was currently deductible
Start-Up and Liquidation Costs
19 December 2001 External T.I. 2001-0077175 F - FRAIS ENCOURUS POUR UNE INVENTION -- attach -- Start-Up and Liquidation Costs
business may have commenced with incurring costs to obtain a temporary patent
10 January 2003 External T.I. 2002-0143315 F - FRAIS LEGAUX DEDUCTIBILITE -- attach -- Start-Up and Liquidation Costs
estate could deduct damages incurred in the course of business of the deceased
24 March 2003 Internal T.I. 2002-0177587 F - XXXXXXXXXX EN CONSIGNATION PERTE -- attach -- Start-Up and Liquidation Costs
business commences when a significant activity is initiated that is part of an income-generating process
28 May 2004 Internal T.I. 2004-0065101I7 F - Tenures à bail - Catégorie 13 et loyers -- attach -- Start-Up and Liquidation Costs
rent on premises continued to be deductible after they were vacated
3 November 2004 Internal T.I. 2004-0083791I7 F - Paragraphe 44.1(2) -- attach -- Start-Up and Liquidation Costs
business did not commence with zoning application that was not actively pursued
21 December 2004 External T.I. 2004-0091011E5 F - Déductibilité-primes d'assurance-responsabilité -- attach -- Start-Up and Liquidation Costs
premiums for professional liability coverage incurred after the cessation of practice for continued coverage re that practice, are deductible
24 April 2012 Internal T.I. 2011-0400671I7 F - Honoraires professionnels -- attach -- Start-Up and Liquidation Costs
fees incurred by individual before intention to form a corp did not qualify as pre-incorporation expenses
Raegele v. The Queen, docket 2001-3048(IT)I (Informal Procedure) -- attach -- Start-Up and Liquidation Costs
deductible repair expenses incurred after rental operations cesased
Tournier v. The Queen, 2018 TCC 229 (Informal Procedure) -- attach -- Start-Up and Liquidation Costs
file storage fees incurred after business cessation were deductible
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