Hébert v. The Queen, 2018 TCC 48 -- attach -- Start-Up and Liquidation Costs
attempted sale of assets previously used in an active business represented the continued carrying on of that business
Start-Up and Liquidation Costs
Start-Up and Liquidation Costs - Accounting Pronouncements
CICA Emerging Issues Committee, EIC-27 "Revenues and Expenditures During the Pre-Operating Period"
3 December 2015 External T.I. 2015-0618981E5 - Deductibility of run-off insurance premiums -- attach -- Start-Up and Liquidation Costs
post-retirement insurance premiums deductible where relate to pre-retirement advice
MNR v. Poulin, 96 DTC 6477, 204 N.R. 376 (FCA) -- attach -- Start-Up and Liquidation Costs
business does not cease if still dealing with consequences of business acts
Standard Life Assurance Company of Canada v. The Queen, 2015 DTC 1113 [at at 687], 2015 TCC 97 -- attach -- Start-Up and Liquidation Costs
starting a business entails taking "serious and continuous steps" to implement the "essential elements" of the business's goals
Morris v. The Queen, 2014 DTC 1149 [at at 3481], 2014 TCC 142 (Informal Procedure) -- attach -- Start-Up and Liquidation Costs
rental operation commenced with repairs and touch-ups
ELB Productions Ltd. v. MNR, 91 DTC 1466, [1991] 2 CTC 2661 (TCC) -- attach -- Start-Up and Liquidation Costs
M.R.T. Investments Ltd. v. The Queen, 75 DTC 5224, [1975] CTC 354 (FCTD), aff'd 76 DTC 5156 (FCA) -- attach -- Start-Up and Liquidation Costs
Duthie Estate v. The Queen, 95 DTC 5376, [1995] 2 CTC 157 (FCTD) -- attach -- Start-Up and Liquidation Costs
Godden v. A. Wilson's Stores Ltd. (Holdings) (1962), 40 T.C. 161 (CA) -- attach -- Start-Up and Liquidation Costs
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