27 May 2014 Internal T.I. 2014-0521631I7 F - Déductibilité d'un alcoomètre -- attach -- Income-Producing Purpose
not necessary to show that expenditure generated income - and potential deduction where 20% personal use
Income-Producing Purpose
27 June 2014 External T.I. 2013-0500701E5 F - Déductibilité de certaines dépenses -- attach -- Income-Producing Purpose
distinction between principal and secondary reason for incurring expense
4 March 2015 External T.I. 2014-0562151E5 F - Frais de psychothérapie dépense d'entreprise -- attach -- Income-Producing Purpose
“but for” test applied to determine deductibility/potentially creditable item can instead be expense
Emballages Starflex Inc. v. Agence du revenu du Québec, 2016 QCCA 1856 -- attach -- Income-Producing Purpose
gifts to charities likely cannot be deducted as business expenses
26 March 2015 Internal T.I. 2013-0503031I7 F - Existence d’une source de revenu -- attach -- Income-Producing Purpose
criteria for determining whether a home is a principal place of business
Acornwood LLP & Ors v. Revenue and Customs Commissioners, [2016] BTC 517, [2016] UKUT 0361 (Tax and Chancery Chamber) -- attach -- Income-Producing Purpose
regard had to the actual use of the taxpayer's expenditure by the expenditure’s recipient where so directed by taxpayer
Grenon v. The Queen, 2014 DTC 1207 [at 3805], 2014 TCC 265, aff'd 2016 DTC 5009 [at 6544], 2016 FCA 4 -- attach -- Income-Producing Purpose
child-support payments were non-deductible
9 October 2015 APFF Roundtable Q. 10, 2015-0595671C6 F - Question 10 - Table Ronde APFF 2015 -- attach -- Income-Producing Purpose
generally should be reimbursement for expenses incurred for affiliate
Bains v. The Queen, 2003 DTC 376, 2003 TCC 211 -- attach -- Income-Producing Purpose
Shaver v. The Queen, 2003 DTC 2112, 2004 TCC 10 -- attach -- Income-Producing Purpose
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