Income-Producing Purpose
Splend'or Industries Ltd. v. The Queen, 99 DTC 560 (TCC) -- attach -- Income-Producing Purpose
ELB Productions Ltd. v. MNR, 91 DTC 1466, [1991] 2 CTC 2661 (TCC) -- attach -- Income-Producing Purpose
United Color and Chemicals Ltd. v. MNR, 92 DTC 1259, [1992] 1 CTC 2321 (TCC) -- attach -- Income-Producing Purpose
Heather v. P-E Consulting Group Ltd. (1972), 48 T.C. 293 (CA) -- attach -- Income-Producing Purpose
Harrods (Buenos Aires) Ltd. v. Taylor-Gooby (1964), 41 T.C. 450 (CA) -- attach -- Income-Producing Purpose
capital tax payment was not dependent on whether profits were generated
Morgan v. Tate & Lyle Ltd., [1955] A.C. 21 (H.L.) -- attach -- Income-Producing Purpose
Cassidy's Ltd. v. MNR, 89 DTC 686 (TCC) -- attach -- Income-Producing Purpose
James Snook & Co., Ltd. v. Blasdale (1952), 33 T.C. 244 (CA) -- attach -- Income-Producing Purpose
Newsom v. Robertson (1952), 33 T.C. 452 (CA) -- attach -- Income-Producing Purpose
travel between home and chambers was personal
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