Income-Producing Purpose
Welton v. The Queen, 2005 DTC 869, 2005 TCC 359 -- attach -- Income-Producing Purpose
O'Flynn v. The Queen, 2005 DTC 556, 2005 TCC 230 (Informal Procedure) -- attach -- Income-Producing Purpose
Renaud c. La Reine, 2006 DTC 3104, 2006 TCC 354 -- attach -- Income-Producing Purpose
Falkener v. The Queen, 2007 DTC 1470, 2007 TCC 514 (Informal Procedure) -- attach -- Income-Producing Purpose
Ellis v. The Queen, 2007 DTC 996, 2007 TCC 289, aff'd 2008 DTC 6230, 2008 FCA 92 -- attach -- Income-Producing Purpose
Costigane v. The Queen, 2003 DTC 254, 2003 TCC 67 -- attach -- Income-Producing Purpose
Foresbec Inc. v. The Queen, 2002 DTC 1786 (TCC), aff'd 2003 DTC 5455, 2002 FCA 186 -- attach -- Income-Producing Purpose
Ginn v. MNR, 92 DTC 2233, [1992] 2 CTC 2579 (TCC) -- attach -- Income-Producing Purpose
Vodafone Cellular Ltd. v. Shaw, [1997] BTC 247 (C.A.) -- attach -- Income-Producing Purpose
deductible lump-sum cancellation of profit participation payment
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