Income-Producing Purpose
C.I.R. (Hong Kong) v. Cosmotron Manufacturing Co. Ltd., [1997] B.T.C. 465 (P.C.) -- attach -- Income-Producing Purpose
Grunbaum v. The Queen, 94 DTC 1384, [1994] 1 CTC 2687 (TCC) -- attach -- Income-Producing Purpose
corporation's share of wedding reception expenses re business guests were deductible
Sunys Petroleum Inc. v. The Queen, 96 DTC 1759, [1996] 3 CTC 2931 (TCC) -- attach -- Income-Producing Purpose
Ogden Funeral Homes Ltd. v. The Queen, 94 DTC 1405, [1994] 1 CTC 2564 (TCC) -- attach -- Income-Producing Purpose
RTZ Oil and Gas Ltd. v. Elliss, [1987] BTC 359 (Ch. D.) -- attach -- Income-Producing Purpose
Harrowston Corporation v. The Queen, 93 DTC 995, [1993] 2 CTC 2247 (TCC), aff'd 96 DTC 6544 (FCA) -- attach -- Income-Producing Purpose
Port Colbourne Poultry Ltd. v. R., 97 DTC 237, [1997] 2 CTC 2480 (TCC) -- attach -- Income-Producing Purpose
Bassett Enterprises, Ltd. v. Petty (1938), 21 T.C. 730 (K.B.D.) -- attach -- Income-Producing Purpose
British Insulated and Halsby Cables, Ltd. v. Atherton, [1926] A.C. 205 (HL) -- attach -- Income-Producing Purpose
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