Income-Producing Purpose
IT-223 (Cancelled) "Overhead Expense Insurance vs. Income Insurance" 26 May 1975 -- attach -- Income-Producing Purpose
Coté v. The Queen, 99 DTC 5215 (FCTD) -- attach -- Income-Producing Purpose
SPG International Ltée v. R., [1998] 3 CTC 2046, 98 DTC 1706 (TCC) -- attach -- Income-Producing Purpose
Gagnon v. R., 99 DTC 845, [1999] 4 CTC 2426 (TCC) -- attach -- Income-Producing Purpose
Robitaille v. The Queen, 97 DTC 346 (TCC) -- attach -- Income-Producing Purpose
Quantetics Corporation v. The Queen, 2000 DTC 2177 (TCC) -- attach -- Income-Producing Purpose
International Colin Energy Corp. v. The Queen, 2002 DTC 2185, 2002 CanLII 47015 (TCC) -- attach -- Income-Producing Purpose
finding an acquirer to maximize shareholder value