Capital Loss v. Loss
R. v. Mara Properties Ltd., 96 DTC 6309, [1996] 2 S.C.R. 161, [1996] 2 CTC 54 -- attach -- Capital Loss v. Loss
land inventory retained character after wind-up
Easton v. The Queen, 92 DTC 6218, [1992] 1 CTC 334 (FCTD), aff'd 97 DTC 5464 (FCA) -- attach -- Capital Loss v. Loss
Magicuts Inc. v. Canada, 2001 DTC 5665, 2001 FCA 332 -- attach -- Capital Loss v. Loss
trade receivable contributed on capital account to sub
The Queen v. Mandryk, 92 DTC 6329, [1992] 1 CTC 317 (FCA) -- attach -- Capital Loss v. Loss
guarantee made qua shareholder
United News (Wholesalers) Ltd. v. The Queen, 94 DTC 6508, [1994] 2 CTC 180 (FCA) -- attach -- Capital Loss v. Loss
loans outside money-lending business generally investments
Morflot Freightliners Ltd. v. The Queen, 89 DTC 5182, [1989] 1 CTC 413 (FCTD) -- attach -- Capital Loss v. Loss
Flexi-Coil Ltd. v. The Queen, 92 DTC 6047, [1992] 1 CTC 245 (FCTD) -- attach -- Capital Loss v. Loss
Vine Estate v. The Queen, 89 DTC 5528, [1990] 1 CTC 18 (FCTD) -- attach -- Capital Loss v. Loss
Easton v. R., 97 DTC 5464, [1998] 3 CTC 26 (FCA) -- attach -- Capital Loss v. Loss
exceptions to treating shareholder loans as capital outlays
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