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Capital Loss v. Loss

25 September 2012 Internal T.I. 2011-0409281I7 F - Papier commercial - Obligations XXXXXXXXXX -- attach -- Capital Loss v. Loss

compensating clients for half their loss was currently deducible, whereas purchasing securities at original cost was its cost

Read more about 25 September 2012 Internal T.I. 2011-0409281I7 F - Papier commercial - Obligations XXXXXXXXXX -- attach -- Capital Loss v. Loss

Dunbar, "Sale of Stock Plan Shares May Produce Fully-Deductible Loss", Taxation of Executive Compensation and Retirement, October 1991, p. 499. -- attach -- Capital Loss v. Loss

Read more about Dunbar, "Sale of Stock Plan Shares May Produce Fully-Deductible Loss", Taxation of Executive Compensation and Retirement, October 1991, p. 499. -- attach -- Capital Loss v. Loss

29 July 2004 Internal T.I. 2003-0023761I7 F - Contrat de SWAP d'équité -- attach -- Capital Loss v. Loss

loss on equity swap entered into in monetization transaction was on capital account

Read more about 29 July 2004 Internal T.I. 2003-0023761I7 F - Contrat de SWAP d'équité -- attach -- Capital Loss v. Loss

18 June 1993 T.I. (Tax Window, No. 32, p. 3, ¶2593) -- attach -- Capital Loss v. Loss

Read more about 18 June 1993 T.I. (Tax Window, No. 32, p. 3, ¶2593) -- attach -- Capital Loss v. Loss

31 July 1992 External T.I. 5-911918 -- attach -- Capital Loss v. Loss

Read more about 31 July 1992 External T.I. 5-911918 -- attach -- Capital Loss v. Loss

Frappier v. The Queen, 76 DTC 6066, [1976] CTC 85 (FCTD) -- attach -- Capital Loss v. Loss

Read more about Frappier v. The Queen, 76 DTC 6066, [1976] CTC 85 (FCTD) -- attach -- Capital Loss v. Loss

Terminal Dock and Warehouse Co. Ltd. v. MNR, 68 DTC 5060, [1968] CTC 78 (Ex Ct), aff'd 68 DTC 5316 (SCC) -- attach -- Capital Loss v. Loss

advances to employees on capital account

Read more about Terminal Dock and Warehouse Co. Ltd. v. MNR, 68 DTC 5060, [1968] CTC 78 (Ex Ct), aff'd 68 DTC 5316 (SCC) -- attach -- Capital Loss v. Loss

Chaffey v. MNR, 78 DTC 6167, [1978] CTC 293 (FCA) -- attach -- Capital Loss v. Loss

Read more about Chaffey v. MNR, 78 DTC 6167, [1978] CTC 293 (FCA) -- attach -- Capital Loss v. Loss

MNR v. Kelvingrove Investments Ltd., 74 DTC 6357, [1974] CTC 450 (FCTD) -- attach -- Capital Loss v. Loss

Read more about MNR v. Kelvingrove Investments Ltd., 74 DTC 6357, [1974] CTC 450 (FCTD) -- attach -- Capital Loss v. Loss

Minister of National Revenue v. Freud, 68 DTC 5279, [1968] CTC 438, [1969] SCR 75 -- attach -- Capital Loss v. Loss

loan loss sustained on speculative start-up venture

Read more about Minister of National Revenue v. Freud, 68 DTC 5279, [1968] CTC 438, [1969] SCR 75 -- attach -- Capital Loss v. Loss

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