3 October 2003 External T.I. 2003-0004575 F - ASSURANCE-INVALIDITE -- attach -- Income-Producing Purpose
premiums paid by corporation for disability policy on shareholder-employee are non-deductible
Income-Producing Purpose
30 October 1997 External T.I. 9714955 F - POLICE D'ASSURANCE-INVALIDITÉ DÉTENUE PAR UNE SOCIÉTÉ -- attach -- Income-Producing Purpose
premiums paid by corporation for disability policy on shareholder-employee are non-deductible
10 October 2003 Roundtable, 2003-0035385 F - POLICE D'ASSURANCE CONTRE MALADIE GRAVE -- attach -- Income-Producing Purpose
premiums on critical illness policy are non-deductible to the corporate policyholder even if it is the beneficiary
13 February 2004 External T.I. 2003-0027361E5 F - Déductibilité des intérêts -TPS et TVQ -- attach -- Income-Producing Purpose
interest on assessments for failure to collect or remit GST that was collectible in respect of a business or property, is deductible
30 January 2004 Internal T.I. 2003-0037191I7 F - Fabrication /sous-traitants/frais de gestion -- attach -- Income-Producing Purpose
partial disallowance of salaries of taxpayer where it was not fully reimbursed by the recipient of their services
25 February 2004 External T.I. 2003-0042461E5 F - Invalidité d'un actionnaire/admin./employé -- attach -- Income-Producing Purpose
premiums paid by corporation on disability policy on its principal employee are non-deductible
2 March 2004 External T.I. 2003-0042631E5 F - Déductibilité de dépenses -- attach -- Income-Producing Purpose
life interest in condo to surviving spouse precluded deductibility of condo expenses
Potash Corporation of Saskatchewan Inc. v. The Queen, 2022 TCC 75, aff'd 2024 FCA 35 -- attach -- Income-Producing Purpose
deductibility of Saskatchewan potash tax “base payments” denied given that sales they were applied to were a proxy for income
3 August 2004 Internal T.I. 2004-0078781I7 F - Déduction de l'impôt sur la masse salariale -- attach -- Income-Producing Purpose
Quebec payroll tax on financial institutions is deductible
8 October 2004 APFF Roundtable Q. 11, 2004-0090791C6 F - Maladies graves et soins de longue durée -- attach -- Income-Producing Purpose
premiums for critical illness policies and individual long-term care policies for senior employees are deductible
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