Canada Safeway Ltd. V. Minister of National Revenue, 57 DTC 1239, [1957] CTC 335, [1957] S.C.R. 717 -- attach -- Financing Expenditures
interest expense generally on capital account
Financing Expenditures
Bennett and White Construction Co. v. Minister of National Revenue, 49 DTC 514, [1949] CTC 1, [1949] S.C.R. 287, [1949-1950] DTC 514 -- attach -- Financing Expenditures
guarantee fees paid on construction financing were on capital account
Stock Exchange Building Corp. Ltd. v. Minister of National Revenue, [1955] S.C.R. 235, 55 DTC 1014, [1955] CTC 5 -- attach -- Financing Expenditures
compound interest payable on capital account
Silverman v. MNR, 60 DTC 1212, [1960] CTC 262 (Ex Ct) -- attach -- Financing Expenditures
bonus payable on temporary mortgage financing of inventory on income account
80 C.R. - Q.35 -- attach -- Financing Expenditures
IT-104R "Deductibility of Fines or Penalties" -- attach -- Financing Expenditures
The Queen v. Marchand, 78 DTC 6507, [1978] CTC 763 (FCTD), aff'd [1979] CTC xvii (FCA) -- attach -- Financing Expenditures
share subscription fee paid on capital account
S3-F6-C1 - Interest Deductibility -- attach -- Financing Expenditures
19 September 2008 Internal T.I. 2008-0272441I7 - GUILT LOCK DERIVATIVE -- attach -- Financing Expenditures
derivative that effectively locked in effective interest rate on proposed bond issuance on income account
93 C.P.T.J. - Q.36 -- attach -- Financing Expenditures
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