Montreal Coke and Manufacturing Co. v. MNR, [1944] A.C. 126, [1944] CTC 94, [1944] UKPC 11 (P.C.)

Expenses incurred by the taxpayers in redeeming outstanding bonds before maturity and reborrowing at lower rates of interest, including redemption...

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The taxpayers incurred various expenditures in connection with retiring existing bonds before maturity and issuing replacement bonds at a lower...

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In connection with the retirement of old bonds and the issuance of replacement bonds, the taxpayer had to pay interest on both the old bonds and...

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