Start-Up and Liquidation Costs
Fearn v. The Queen, 95 DTC 5052, [1995] 1 CTC 127 (FCTD) -- attach -- Start-Up and Liquidation Costs
Greenway v. Canada, 96 DTC 6529 (FCA) -- attach -- Start-Up and Liquidation Costs
Clevite Development Ltd. v. MNR, 61 DTC 1093, [1961] CTC 147 (Ex. Ct.) -- attach -- Start-Up and Liquidation Costs
Beauregard v. The Queen, 2014 DTC 1015 [at at 2560], 2013 TCC 287 (Informal Procedure) -- attach -- Start-Up and Liquidation Costs
aborted office leasing business was still a source of business losses
Tri-O-cycles Concept Inc. v. The Queen, 2013 DTC 1084 [at at 467], 2009 TCC 632 -- attach -- Start-Up and Liquidation Costs
lengthy development period preceding first revenue
Walsh v. The Queen, 2011 DTC 1249 [at at 1419], 2011 TCC 341 (Informal Procedure) -- attach -- Start-Up and Liquidation Costs
Kuhlmann v. The Queen, 2011 DTC 1297 [at at 1675], 2011 TCC 410 (Informal Procedure) -- attach -- Start-Up and Liquidation Costs
IT-417R "Prepaid Expenses and Deferred Charges" under "Pre-Production or Start-Up Cost of a New Business" -- attach -- Start-Up and Liquidation Costs
IT-454 "Business transactions prior to incorporation" -- attach -- Start-Up and Liquidation Costs
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