Paragraph 18(1)(a)

Cases

Oriole Oil & Gas Ltd. v. The Queen, 91 DTC 5143 (FCTD)

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The Queen v. MerBan Capital Corp. Ltd., 89 DTC 5404 (FCA)

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Green Acres Fertilizers Services Ltd. v. The Queen, 79 DTC 5346, [1979] CTC 431, aff'd 80 DTC 6365, [1980] CTC 504 (FCA)

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Hutterian Brethren Church of Wilson v. The Queen, 79 DTC 5474, [1980] CTC 1 (FCA)

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See Also

Ferguson-Neudorf Glass Inc v. The Queen, 2009 DTC 179, 2008 TCC 684

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Stewart v. The Queen, 98 DTC 1600 (TCC)

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Bellin v. The Queen, 95 DTC 729 (TCC)

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Pioneer Designs Corp. v. MNR, 91 DTC 293 (TCC)

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Lawrence v. MNR, 90 DTC 1491 (TCC)

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Schuler v. MNR, 90 DTC 1078 (TCC)

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Union Cold Storage Co., Ltd. v. Adamson (1931), 16 T.C. 327 (H.L.)

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Administrative Policy

AD-18-01: Taxable Benefit for the Personal Use of an Aircraft

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1994 A.P.F.F. Round Table, Q. 9

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88 CR - Q.60

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Articles

Dionne, "Employee's Expenses for Setting Up Pension Plan Are Not Allowed as Deduction", Taxation of Executive Compensation and Retirement, May 1990, p. 282

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