27 October 2004 External T.I. 2004-0063061E5 F - Provision pour somme payable -- attach -- Income-Producing Purpose
agreement of trust to pay all of its return, in excess of guaranteed return, to its manager likely would not satisfy s. 18(1)(a)
Income-Producing Purpose
28 April 2004 Internal T.I. 2004-0066991I7 F - Paiement incitatif -- attach -- Income-Producing Purpose
per MacIntyre, life insurance premiums are not deductible from business income
30 November 2004 External T.I. 2004-0090181E5 F - Assurance maladie grave -- attach -- Income-Producing Purpose
premiums paid by corporation for critical illness policy of which it is beneficiary are non-deductible per s. 18(1)(a) or (h)
26 January 2005 Internal T.I. 2004-0101351I7 F - Déduction pour frais juridiques - Alinéa 60o) -- attach -- Income-Producing Purpose
legal costs of disputing GST or sales tax assessments of a business are deductible
16 February 2005 Internal T.I. 2004-0105401I7 F - Frais de publicité -- attach -- Income-Producing Purpose
costs of commenting on an issue unrelated to the business were non-deductible
Paletta International Corporation v. Canada, 2021 FCA 182 -- attach -- Income-Producing Purpose
essential certainty that a film would be resold under an “option” before it generated any revenue established that s. 18(1)(a) not satisfied
14 June 2007 External T.I. 2006-0209341E5 F - Utilisation d'un bien d'une société de personnes -- attach -- Income-Producing Purpose
partner’s use of partnership property is addressed by denying partnership income deductions and under s. 103, rather than through benefit-conferral provisions
6 November 2007 External T.I. 2007-0227241E5 F - Crédit de taxe sur le capital - moment -- attach -- Income-Producing Purpose
Quebec capital tax before credit deduction is deductible in computing income
10 April 2008 Internal T.I. 2008-0271801I7 F - Frais juridiques liés à amende ou pénalité -- attach -- Income-Producing Purpose
deductibility of legal fees is subject to the 65302 principles including that the defended conduct not be egregious or repugnant
DiCaita v. The Queen, 2021 TCC 5 (Informal Procedure) -- attach -- Income-Producing Purpose
expenses of flight, at the conclusion of Las Vegas vacation followed by attending at a rental property in Phoenix, from Phoenix back home were deductible
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