Incurring of Expense
Co-operator's General Insurance Co. v. MNR, 93 DTC 303, [1993] 1 CTC 2316 (TCC) -- attach -- Incurring of Expense
Mara Properties Ltd. v. The Queen, 93 DTC 1449, [1993] 2 CTC 3189 (TCC), ultimately aff'd 96 DTC 6309, [1996] 2 S.C.R. 161 -- attach -- Incurring of Expense
Ensign Tankers (Leasing) Ltd. v. Stokes, [1989] B.T.C. 410 (Ch.D.) -- attach -- Incurring of Expense
Northwood Pulp and Paper Ltd. v. The Queen, 96 DTC 1105 (TCC), aff'd 98 DTC 6640 (FCA) -- attach -- Incurring of Expense
ISBA Construction Inc. v. MNR, 90 DTC 1940, [1990] 2 CTC 2491 (TCC) -- attach -- Incurring of Expense
Coles Myer Finance Ltd. v. Federal Commissioner of Taxation, 93 A.T.C. 4214 (H.C.) -- attach -- Incurring of Expense
Commissioner of Inland Revenue (New Zealand) v. Mitsubishi Motors Ltd., [1995] B.T.C. 398 (P.C.) -- attach -- Incurring of Expense
Dibro Investments Ltd. v. MNR, 87 DTC 210, [1987] 1 CTC 2281 (TCC) -- attach -- Incurring of Expense
liability incurred notwithstanding subsequently negotiated reduction
Roth v. The Queen, 2005 DTC 1570, 2005 TCC 484, aff'd 2007 DTC 5222, 2007 FCA 38 -- attach -- Incurring of Expense
purported transfer of knowhow to corportion did not entail acquisition of property
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