Kotel v. Canada (Attorney General), 2013 DTC 5166 [at 6421], 2013 FC 1015 -- text
Dr. Mike Orth Inc. v. Canada, 2014 DTC 6685, 2014 FCA 34 -- text
Darling v. Canada (Attorney General), 2003 DTC 5489, 2003 FCA 282 (FCA) -- text
Droin v. The Queen, 2008 DTC 2636, 2005 TCC 793 (Informal Procedure) -- text
Dean v. The Queen, 2005 DTC 322, 2005 TCC 138 (Informal Procedure) -- text
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