Income-Producing Purpose
Canadian Fruit Distributors Ltd. v. MNR, 54 DTC 1145, [1954] CTC 284 (Ex. Ct.) -- attach -- Income-Producing Purpose
May 1991 T.I. (C.T.O. Fax Service Document No. 96) -- attach -- Income-Producing Purpose
2 July 1991 TI (Tax Window, No. 5, p. 21, ¶1327) -- attach -- Income-Producing Purpose
Parkland Operations Limited v. Her Majesty the Queen, 90 DTC 6676, [1991] 1 CTC 23 (FCTD) -- attach -- Income-Producing Purpose
defalcation that occurred in the course of operations generated deductible loss
Taylor v. R., 97 DTC 5120, [1997] 2 CTC 201 (FCA) -- attach -- Income-Producing Purpose
restitution gave rise to deduction
Amway of Canada. Ltd. v. The Queen, 96 DTC 6135, [1996] 2 CTC 162 (FCA) -- attach -- Income-Producing Purpose
penalties not an unavoidable incident of the business
Poetker v. MNR, 95 DTC 5614, [1996] 1 CTC 202 (FCA) -- attach -- Income-Producing Purpose
Symes v. Canada, 94 DTC 6001, [1993] 4 S.C.R. 695, [1994] 1 CTC 40 -- attach -- Income-Producing Purpose
unnecessary to consider whether should be change to traditional position that child care expenses were non-deductible
The Queen v. Shefner Estate, 93 DTC 5482, [1993] 2 CTC 273 (FCTD) -- attach -- Income-Producing Purpose
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