Incurring of Expense
93 C.P.T.J. - Q.42 -- attach -- Incurring of Expense
27 April 1995 External T.I. 9501685 - DEDUCTIBILITY OF RENT EXPENSE -- attach -- Incurring of Expense
11 April 1995 External T.I. 9414735 - DEDUCTIBILITY OF "NET SMELTER RETURN" -- attach -- Incurring of Expense
16 June 2009 Internal T.I. 2009-0312851I7 - Deductibility of Average Rent for Long Term Lease -- attach -- Incurring of Expense
14 February 2012 Internal T.I. 2012-0435241I7 - Prepaid Rent and Escalating Rent Payments -- attach -- Incurring of Expense
18 November 1992 Memorandum 921979 (December 1993 Access Letter, p. 407, ¶C9-286) -- attach -- Incurring of Expense
16 May 1991 TI (Tax Window, No. 3, p. 30, ¶1258) -- attach -- Incurring of Expense
Rossmor Auto Supply Ltd. v. MNR, 62 DTC 1080, [1962] CTC 123 (Ex. Ct.) -- attach -- Incurring of Expense
Time Motors Limited v. Minister of National Revenue, 69 DTC 5149, [1969] CTC 190, [1969] S.C.R. 501 -- attach -- Incurring of Expense
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