Income-Producing Purpose
Quemont Mining Corp. Ltd. v. MNR, 66 DTC 5376, [1966] CTC 570 (Ex. Ct.), aff'd 70 DTC 6046 (SCC) -- attach -- Income-Producing Purpose
Quebec mining taxes non-deductible
Royal Trust Co. v. MNR, 57 DTC 1055, [1957] CTC 28 (Ex. Ct.) -- attach -- Income-Producing Purpose
Imperial Oil Ltd. v. MNR, 3 DTC 1090, [1947] CTC 353, [1946-1948] DTC 1090 (Ex. Ct.) -- attach -- Income-Producing Purpose
Seaboard Advertising Co. Ltd. v. MNR, 65 DTC 5188, [1965] CTC 310 (Ex. Ct.) -- attach -- Income-Producing Purpose
MNR v. Eldridge, 64 DTC 5338, [1965] 1 Ex. C.R. 758, [1964] CTC 545 -- attach -- Income-Producing Purpose
MNR v. E.H. Pooler & Co. Ltd., 62 DTC 1321, [1962] CTC 527 (Ex. Ct.) -- attach -- Income-Producing Purpose
TSX fine non-deductible
British Columbia Electric Railway Company Limited v. The Minister of National Revenue, 58 DTC 1022, [1958] CTC 21, [1958] S.C.R. 133, [1958] CTC 20 -- attach -- Income-Producing Purpose
Bessette v. ARC (Quebec Revenue Agency), 2014 QCCQ 4329 -- attach -- Income-Producing Purpose
professional "services" corporation with no employees
Motech Molding Inc. v. The Queen, 2012 DTC 1293 [at at 3913], 2012 TCC 351 -- attach -- Income-Producing Purpose
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