Incurring of Expense
Her Majesty The Queen v. Nomad Sand and Gravel Limited, 91 DTC 5032, [1991] 1 CTC 60 (FCA) -- attach -- Incurring of Expense
The Queen v. Ken & Ray's Collins Bay Supermarket Ltd., 75 DTC 5346, [1975] CTC 504 (FCTD) -- attach -- Incurring of Expense
gratuitous bonus
Canada Packers Ltd. v. MNR, 68 DTC 682 (TAB) -- attach -- Incurring of Expense
Buck Consultants Ltd. v. Canada, 2000 DTC 6015 (FCA) -- attach -- Incurring of Expense
Fédération des Caisses Populaires Desjardins de Montréal v. Canada, 2002 DTC 7413, 2001 FCA 27 -- attach -- Incurring of Expense
pension etc. contributions regarding vacation pay were incurred as related employee wages were incurred
Aluminium Co. of Canada Ltd. v. The Queen, 74 DTC 6408, [1974] CTC 471 (FCTD) -- attach -- Incurring of Expense
voluntary increase to payments for foreign tax purposes were deductible
Canada v. Robinson, 98 DTC 6232 (FCA) -- attach -- Incurring of Expense
payments made from co-owners to partnership of same individuals were non-deductible payments to themselves
Lawrence v. MNR, 90 DTC 1491, [1990] 1 CTC 2567 (TCC) -- attach -- Incurring of Expense
Edmonton Liquid Gas Ltd. v. The Queen, 84 DTC 6526, [1984] CTC 536 (FCA) -- attach -- Incurring of Expense
expense incurred as no refund rights
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