18 September 2012 External T.I. 2012-0442581E5 F - Fiducie au profit d'un athlète amateur -- attach -- Income-Producing Purpose
expenses of athlete with athlete trust
Income-Producing Purpose
5 October 2012 Roundtable, 2012-0451251C6 F - Excess of foreign tax withheld at source -- attach -- Income-Producing Purpose
tax withheld in excess of Treaty-rate is not deductible as an expense
Tournier v. The Queen, 2018 TCC 229 (Informal Procedure) -- attach -- Income-Producing Purpose
expenses incurred after business cessation were deductible
20 November 2012 External T.I. 2012-0466891E5 F - Non-Cash Gifts and Non-Cash Awards -- attach -- Income-Producing Purpose
gifts and awards to employee are deductible even if within $500 tax-free amount
15 November 2012 Internal T.I. 2012-0459321I7 F - Biens locatifs - frais de déplacement -- attach -- Income-Producing Purpose
deductibility of travel expenses to manage rental properties partly turns on whether single or multiple locations
27 June 2018 External T.I. 2018-0742881E5 F - Royalties under Canada Petroleum Resources Act -- attach -- Income-Producing Purpose
Canadian Petroleum royalties generally deductible
Béliveau v. The Queen, 2018 TCC 87 -- attach -- Income-Producing Purpose
premiums under policies to cover business expenses in the event of illness were fully deductible
AD-18-01: "Taxable Benefit for the Personal Use of an Aircraft" 17 March 2018 -- attach -- Income-Producing Purpose
non-deductibility where personal use of corporate aircraft by shareholders
30 October 2013 External T.I. 2013-0500831E5 F - Frais de bureau à domicile -- attach -- Income-Producing Purpose
to deduct applicable home expenses, individual shareholder must charge rent to corporation using home office
Fonds de solidarité des travailleurs du Québec (F.T.Q) v. The Queen, 2018 TCC 3, aff'd on s. 18(1)(a) grounds 2019 FCA 36 -- attach -- Income-Producing Purpose
purpose of payment was to extricate from a regional economic-development obligation rather than to enhance business reputation
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