11 October 2019 APFF Roundtable Q. 2, 2019-0812611C6 F - Résiliation d'un bail - Lease cancellation -- attach -- Subsection 20(1)
s. 20(1)-preamble source rule applied
Subsection 20(1)
7 October 2011 Roundtable, 2011-0412061C6 F - Financing Expenses -- attach -- Subsection 20(1)
property that is source only of capital gains cannot support a s. 20 deduction
Thibeault v. The Queen, 2015 TCC 271 -- attach -- Subsection 20(1)
boats were not a source of income
22 June 2015 Internal T.I. 2014-0553731I7 - Deduction of Terminal Loss - Wind-up -- attach -- Subsection 20(1)
deemed depreciable property in fact not used for income-producing purpose
5 March 2012 Internal T.I. 2010-0384681I7 - Preamble to subsection 20(1) of the Income Tax Act -- attach -- Subsection 20(1)
2003 Ruling 2003-001372 -- attach -- Subsection 20(1)
7 March 2001 Internal T.I. 2001-007215 -- attach -- Subsection 20(1)
Hickman Motors Ltd. v. Canada, 97 DTC 5363, [1997] 2 S.C.R. 336, [1998] 1 CTC 213 -- attach -- Subsection 20(1)
brief earning of rental income
2000 Ruling 2000-0038963 - Affiliated group of persons loss ATIL -- attach -- Subsection 20(1)
5 June 1997 Internal T.I. 9704727 - SPECIAL WARRANT ISSUE COSTS -- attach -- Subsection 20(1)
