The Queen v. Laidlaw Transport Ltd., 77 DTC 5091, [1977] CTC 151 (FCTD) -- attach -- Oversight or Investment Management
fee paid to obtain (IPO proceeds) financing from parent was currently deductible to sub
Oversight or Investment Management
3 February 2000 External T.I. 1999-9909275 F - FRAIS DE PLACEMENTS -- attach -- Oversight or Investment Management
investment advisory subscription costs were capital expenditures
17 July 2001 External T.I. 2001-0068355 F - DEDUCTION D'UN BONI A UN EMPLOYE -- attach -- Oversight or Investment Management
investment performance bonus to be deductible would need to be incurred as part of the activity of managing the investments
26 April 2002 Internal T.I. 2002-0129707 F - FRAIS D'OUVERTURE DE COMPTE -- attach -- Oversight or Investment Management
admin fee on becoming a holder of shares that were not a source of property income was a non-deductible capital expenditure and ACB addition
Watson as trustee for the Murrindindi Bushfire Class Action Settlement Fund v Commissioner of Taxation, [2020] FCAFC 92 -- attach -- Oversight or Investment Management
expenses incurred in administering a litigation settlement fund were not deductible from the related interest income
6 June 2019 CPTS Roundtable, 2019-0816111C6 -- attach -- Oversight or Investment Management
project expenses incurred after determining economic feasibility and before project approval are generally deductible
Canada v. Rio Tinto Alcan Inc., 2018 FCA 124 -- attach -- Oversight or Investment Management
dealer and professional fees incurred by a public board in determining to make a bid, as contrasted to implementation, were currently deductible
Wickham Estate v. The Queen, 2015 DTC 10125 [at at 102], 2014 TCC 352 (Informal Procedure) -- attach -- Oversight or Investment Management
pro rata denial based on portfolio portion invested in RRIF
23 March 2007 External T.I. 2006-0207071E5 - Investment Counsel Fees -- attach -- Oversight or Investment Management
Firestone v. The Queen, 87 DTC 5237, [1987] 2 CTC 1 (FCA), rev'g 86 DTC 6405, [1986] 2 CTC 251 (FCTD) -- attach -- Oversight or Investment Management
fees for expansion of portfolio
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