Income-Producing Purpose
Friedland v. The Queen, 89 DTC 5341, [1989] 2 CTC 79 (FCTD) -- attach -- Income-Producing Purpose
Frappier v. The Queen, 76 DTC 6066, [1976] CTC 85 (FCTD) -- attach -- Income-Producing Purpose
Moloney v. The Queen, 89 DTC 5062, [1989] 1 CTC 162 (FCTD), aff'd 92 DTC 6570 (FCA) -- attach -- Income-Producing Purpose
Graves v. The Queen, 90 DTC 6300 (FCTD) -- attach -- Income-Producing Purpose
Deputy Minister of Revenue (Quebec) v. Lipson, [1979] CTC 247, [1979] 1 S.C.R. 833 -- attach -- Income-Producing Purpose
requirement to incur to generate profit
The Queen v. Dorchester Drummond Corp. Ltd., 79 DTC 5163, [1979] CTC 219 (FCTD) -- attach -- Income-Producing Purpose
Mattabi Mines Ltd. v. Ontario (Minister of Revenue), [1988] 2 CTC 294, [1988] 2 S.C.R. 175 -- attach -- Income-Producing Purpose
direct causal connection to income need not be demonstrated
93 C.M.TC- Q. 5 -- attach -- Income-Producing Purpose
IT-104R2 "Deductibility of Fines or Penalties" -- attach -- Income-Producing Purpose
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