Start-Up and Liquidation Costs
Walker, "Adoption of Pre-Incorporation Expenses", Canadian Current Tax, December, 1989: -- attach -- Start-Up and Liquidation Costs
The Queen v. Huxtable, 77 DTC 5251, [1977] CTC 364 (FCTD) -- attach -- Start-Up and Liquidation Costs
MNR v. M.P. Drilling Ltd., 76 DTC 6028, [1976] CTC 58 (FCA) -- attach -- Start-Up and Liquidation Costs
The Queen v. MacIntyre, 75 DTC 5240, [1975] CTC 429 (FCA) -- attach -- Start-Up and Liquidation Costs
Dubois c. La Reine, 2007 DTC 1534, 2007 TCC 461 (Informal Procedure) -- attach -- Start-Up and Liquidation Costs
Neeb v. The Queen, 97 DTC 895 (TCC) -- attach -- Start-Up and Liquidation Costs
Génier v. The Queen, 2011 DTC 1058 [at at 317], 2011 TCC 641 -- attach -- Start-Up and Liquidation Costs
MacDonald v. The Queen, 98 DTC 1177 (TCC) -- attach -- Start-Up and Liquidation Costs
Langille v. The Queen, 2009 DTC 1431, 2009 TCC 398 -- attach -- Start-Up and Liquidation Costs
post-shutdown expenses were deductible
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