Income-Producing Purpose

Ontario CMT is non-deductible

reimbursing expenses for the wedding of a law firm partner’s daughter were non-deductible to the firm management company

fees incurred as a consequence of receiving unclaimed property (which was taxable under s. 146(8)) were non-deductible

provincial capital tax and interest thereon generally is deductible/income taxes are not

expense incurred in course of operating real property need not have a direct effect on profit

expense of bacteria testing can be deductible even though expenditures do not themselves generate revenue

recharge payments made for employees participating in parent-administered PSP not deductible to extent they were employed by affiliates during vesting period

pro rata deduction of premiums for overhead expense insurance policy where other risks are also covered

expenses non-deductible because partnership expected to be repurchased before any income generated