Loans and Financing Charges

Cases

Bowater Canadian Ltd. v. The Queen, 87 DTC 5287, [1987] 2 CTC 47 (FCA)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) interest incurred to acquired defaulted debt 159

The Queen v. Lehndorff Realty Developments Ltd., 86 DTC 6610, [1987] 1 CTC 42 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 172 - Subsection 172(1) 33

Isaac Meisels Investments Ltd. v. The Queen, 85 DTC 5029, [1985] CTC 7 (FCTD)

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The Queen v. Merban Capital Corp. Ltd., 85 DTC 5014, [1985] 1 CTC 1 (FCTD), rev'd 89 DTC 5404 (FCA)

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Brunette Investments Ltd. v. The Queen, 81 DTC 5367, [1981] CTC 486 (FCTD)

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The Queen v. Doral Investment Corp., 79 DTC 5316, [1979] CTC 398 (FCTD)

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The Queen v. Laidlaw Transport Ltd., 77 DTC 5091, [1977] CTC 151 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 245 - Old 99

Montreal Coke and Manufacturing Co. v. MNR, [1944] A.C. 126, [1944] CTC 94 (P.C.)

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Administrative Policy

14 June 2017 External T.I. 2016-0666411E5 - Negative returns on investments

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 40 - Subsection 40(2) - Paragraph 40(2)(g) - Subparagraph 40(2)(g)(ii) capital loss on loan with nil interest rate may be denied by s. 40(2)(g)(ii) 107
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) - Subparagraph 20(1)(c)(i) negative interest not a contra to positive interest 139