Langhammer v. The Queen, 2001 DTC 45 (TCC) -- summary under Subsection 18(6)

Before going on to find that losses sustained by the taxpayer after investing in bonds of a condominium development were deductible under s....

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loan
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Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(p) - Subparagraph 20(1)(p)(ii) occasional loans were money-lending business given that done similarly to a money lender 259