Financing Expenditures

Ewens, "Proposed Amendments Affecting Debt and Equity Reorganizations", 1993 Canadian Petroleum Tax Journal, Vol. 6, No. 1, p. 49 -- attach -- Financing Expenditures

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9 December 2013 External T.I. 2013-0507931E5 F - Financing fees -- attach -- Financing Expenditures

intragroup cash pool utilization fees are capital expenditures

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1 March 2001 External T.I. 2001-0068715 - Expenses incurred aborted debt offering -- attach -- Financing Expenditures

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13 January 1993 T.I. 922191 (November 1993 Access Letter, p. 500, ¶C76-077) -- attach -- Financing Expenditures

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Wharf Properties Ltd. v. Commissioner of Inland Revenue (Hong Kong), [1997] BTC 173 (PC) -- attach -- Financing Expenditures

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A.P. Toldo Holding Corporation v. The Queen, 2014 DTC 1042 [at at 2787], 2013 TCC 416 -- attach -- Financing Expenditures

no retained earnings or stated capital

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Canada Permanent Mortgage Corp. v. MNR, 71 DTC 5409, [1971] CTC 694 (FCTD) -- attach -- Financing Expenditures

debenture borrowings of mortgage lender were its stock in trade

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92 C.M.TC - Q.4 -- attach -- Financing Expenditures

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10 July 1991 Decision Summary (Tax Window, No. 5, p. 2, ¶1345) -- attach -- Financing Expenditures

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10 May 1990 T.I. (October 1990 Access Letter, ¶1455) -- attach -- Financing Expenditures

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