Procon Mining and Tunnelling Ltd. v. The King, 2024 FCA 1 -- attach -- Capital Loss v. Loss
doubted that “losses incurred by disposing of property that is ‘inextricably linked’ to the ongoing operation of the business are on income account”
Capital Loss v. Loss
Procon Mining & Tunnelling Ltd. v. The Queen, 2022 TCC 71, aff'd 2024 FCA 1 -- attach -- Capital Loss v. Loss
shares that were acquired to generate business income rather than for resale were capital property
MacDonald v. The Queen, 2017 TCC 157, rev'd 2018 FCA 128, which was aff'd in turn by 2020 SCC 6 -- attach -- Capital Loss v. Loss
cash-settled forward sale of shares not sufficiently linked to underlying shareholding to be a hedge
Panda Realty Ltd. v. MNR, 86 DTC 1266, [1986] 1 CTC 2417 (TCC) -- attach -- Capital Loss v. Loss
loan made to preserve rental income
SRI Homes Inc. v. The Queen, 2014 DTC 1185 [at 3693], 2014 TCC 180 -- attach -- Capital Loss v. Loss
shareholder loans to trailer park companies were made to earn income in taxpayer's own manufactured home business
Turner v. The Queen, 2016 TCC 77 (Informal Procedure) -- attach -- Capital Loss v. Loss
averaging-down investment in one public company not indicative of business
Rajchgot v. The Queen, 2004 DTC 3090, 2004 TCC 548, aff'd 2005 DTC 5607, 2005 FCA 289 -- attach -- Capital Loss v. Loss
limited trading in shares of one company
Campbell v. The Queen, 96 DTC 1221 (TCC) -- attach -- Capital Loss v. Loss
leveraged acquisition of convertible debentures
Magicuts Inc. v. The Queen, 98 DTC 2085, [1999] 1 CTC 2842 (TCC) -- attach -- Capital Loss v. Loss
Grant v. The Queen, 2000 DTC 1985 (TCC) (Informal Procedure) -- attach -- Capital Loss v. Loss
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