Caballero v. The Queen, 2009 DTC 1360, 2009 TCC 390 -- attach -- Start-Up and Liquidation Costs
fledgling business should entail "serious and reasonable continuous efforts to begin normal operations"
Start-Up and Liquidation Costs
Hayter v. The Queen, 2010 DTC 1176 [at at 3395], 2010 TCC 255 -- attach -- Start-Up and Liquidation Costs
Humphrey v. The Queen, 2006 DTC 2730, 2006 TCC 168 (Informal Procedure) -- attach -- Start-Up and Liquidation Costs
Boulanger v. The Queen, 2003 DTC 1277 (TCC) -- attach -- Start-Up and Liquidation Costs
Harquail v. The Queen, 99 DTC 1318 (TCC) -- attach -- Start-Up and Liquidation Costs
Merchant v. The Queen, 84 DTC 6215, [1984] CTC 253 (FCTD) -- attach -- Start-Up and Liquidation Costs
The Queen v. Dorchester Drummond Corp. Ltd., 79 DTC 5163, [1979] CTC 219 (FCTD) -- attach -- Start-Up and Liquidation Costs
Gulf Canada Resources Ltd. v. The Queen, 95 DTC 5189, [1995] 1 CTC 334 (FCTD), partially rev'd 96 DTC 6065 (FCA). -- attach -- Start-Up and Liquidation Costs
Vogel v. The Queen, 96 DTC 1321 (TCC) -- attach -- Start-Up and Liquidation Costs
Watt Estate v. The Queen, 95 DTC 423 (TCC) -- attach -- Start-Up and Liquidation Costs
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