29 January 2010 Internal T.I. 2009-0339541I7 F - Inclusion au revenu et provision -- attach -- Incurring of Expense
no deduction from prepaid fees of estimated cost of performance
Incurring of Expense
13 April 2010 External T.I. 2010-0358941E5 F - CIRD - franchise -- attach -- Incurring of Expense
expense generally incurred by taxpayer even where reimbursed by insurance company
28 June 2010 External T.I. 2010-0357081E5 F - Crédit d'impôt pour la rénovation domiciliaire -- attach -- Incurring of Expense
home renovation expenses generally considered to be incurred by the individual even where reimbursed by insurance company
13 March 2012 External T.I. 2012-0433661E5 F - Notion de dépense engagée -- attach -- Incurring of Expense
expense not incurred if obligation therefor dependent on future contingency
5 October 2018 APFF Roundtable Q. 16, 2018-0768871C6 F - Dépenses de bureau à domicile et d’automobile -- attach -- Incurring of Expense
payment of expenses of taxpayer by another does not preclude “incurring” by taxpayer
5 April 2013 External T.I. 2012-0471151E5 F - Binding Agreement -- attach -- Incurring of Expense
counter letter payments non-deductible because Quebec counter letter entered into after apparent letter
Lewski v Commissioner of Taxation, [2017] FCAFC 145 -- attach -- Incurring of Expense
obligation to pay purchase price was incurred on agreement date rather than subsequent closing
28 October 2016 External T.I. 2016-0654331E5 F - Transfer of rights to income -- attach -- Incurring of Expense
where rental lands purchased subject to obligation to pay the rents to vendor, no income inclusion and deduction of the rents by the purchaser under ss. 9 and 18(1)(a)
Edison Transportation, LLC v. The Queen, 2016 TCC 80 -- attach -- Incurring of Expense
discretionary finder’s fee not deductible
Transalta Corporation v. The Queen, 2012 DTC 1106 [at at 3044], 2012 TCC 86 -- attach -- Incurring of Expense
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