Tata Hydro-Electric Agencies, Bombay v. Income Tax Commissioner, [1937] A.C. 685 (P.C.) -- attach -- Income-Producing Purpose
profit participation was incurred to acquire right to earn profits rather than in course of earning profits
Income-Producing Purpose
C.I.R. v. Alexander Von Glehn & Co. Ltd. (1920), 12 T.C. 233 (CA) -- attach -- Income-Producing Purpose
The Herald and Weekly Times Ltd. v. Federal Commissioner of Taxation (1932), 2 A.T.D. 169 (H.C. of A.) -- attach -- Income-Producing Purpose
Canadian Imperial Bank of Commerce v. Canada, 2013 DTC 5098 [at at 6020], 2013 FCA 122 -- attach -- Income-Producing Purpose
"egregious" exception refers to factual disconnection
Fairrie v. Hall (1947), 28 T.C. 200 (K.B.D.) -- attach -- Income-Producing Purpose
British Sugar Manufacturers, Ltd. v. Harris (1937), 21 TC 528 (C.A.) -- attach -- Income-Producing Purpose
B.W. Noble, Ltd. v. Mitchell (1927), 11 TC 372 (CA) -- attach -- Income-Producing Purpose
Lyncorp International Ltd. v. Canada, 2012 DTC 5032 [at at 6684], 2011 FCA 352, aff'g 2010 DTC 1351 [at 4335], 2010 TCC 532 -- attach -- Income-Producing Purpose
connection between costs of private jet and any future dividend income was too remote
The Queen v. Royal Trust Corp. of Canada, 83 DTC 5172, [1983] CTC 159 (FCA) -- attach -- Income-Producing Purpose
underwriting commission incurred to raise capital to be used in the issuer’s operations thus was incurred for an income-producing purpose
Mott v. The Queen, 88 DTC 6359, [1988] 2 CTC 127 (FCTD) -- attach -- Income-Producing Purpose
aircraft travel
Pages
