McNeill v. The Queen, 2000 DTC 6211 (FCA) -- attach -- Income-Producing Purpose
damages from contractual breach were deductible
Income-Producing Purpose
65302 British Columbia Ltd. v. Canada, 99 DTC 5799, [1999] 3 SCR 804 -- attach -- Income-Producing Purpose
fines for conduct engaged in for an income-producing purpose
Teck Corp. v. The Queen, 2005 DTC 5338, 2004 BCCA 514 -- attach -- Income-Producing Purpose
income taxes v. royalties
Tonn v. The Queen, [1996] 1 CTC 205 (FCA) -- attach -- Income-Producing Purpose
expenses must be incurred within business framework
24 February 1992 Memorandum (Tax Window, No. 13, p. 11, ¶1615) -- attach -- Income-Producing Purpose
19 July 1991 T.I. (Tax Window, No. 7, p. 8, ¶1363) -- attach -- Income-Producing Purpose
31 January 1992 Memorandum (Tax Window, No. 15, p. 16, ¶1678) -- attach -- Income-Producing Purpose
13 March 1992 External T.I. 5-920029 -- attach -- Income-Producing Purpose
20 January 1992 TI (Tax Window, No. 15, p. 22, ¶1706) -- attach -- Income-Producing Purpose
6 February 1992 TI 920224 (CTO "XXX and Excise Penalties"; (Tax Window, No. 16, p. 5, ¶1735)) -- attach -- Income-Producing Purpose
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