Bronfman Trust v. The Queen, [1987] 1 S.C.R. 32, 87 DTC 5059, [1987] 1 CTC 117 -- text

The Chief Justice:—In computing income for a taxation year, a taxpayer may deduct interest paid on borrowed money “used for the purpose of earning income from a business or property". In the present appeal, the trustees of a trust elected to

Pages

Subscribe to Tax Interpretations RSS