Paragraph 20(1)(c)
Canada Safeway Ltd. V. Minister of National Revenue, 57 DTC 1239, [1957] CTC 335, [1957] S.C.R. 717 -- attach -- Paragraph 20(1)(c)
Matheson v. The Queen, 74 DTC 6176, [1974] CTC 186 (FCTD) -- attach -- Paragraph 20(1)(c)
McLaws v. Minister of National Revenue, 72 DTC 6149, [1972] CTC 165, [1974] S.C.R. 887 -- attach -- Paragraph 20(1)(c)
guarantee obligation not borrowed money
D.W.S. Corp. v. MNR, 68 DTC 5045, [1968] CTC 65 (Ex Ct), briefly aff'd 69 DTC 5203 (SCC) -- attach -- Paragraph 20(1)(c)
Stock Exchange Building Corp. Ltd. v. Minister of National Revenue, [1955] S.C.R. 235, 55 DTC 1014, [1955] CTC 5 -- attach -- Paragraph 20(1)(c)
Lakeview Gardens Corp. v. MNR, 73 DTC 5437, [1973] CTC 586 (FCTD) -- attach -- Paragraph 20(1)(c)
Société Coopérative Agricole du Canton de Granby v. The Minister of National Revenue, 61 DTC 1205, [1961] CTC 326, [1961] S.C.R. 671 -- attach -- Paragraph 20(1)(c)
"preference share" in substance a debt
MNR v. Mid-West Abrasive Co. of Canada Ltd., 73 DTC 5429, [1973] CTC 548 (FCTD) -- attach -- Paragraph 20(1)(c)
contingent interest is not payable in respect of the year
Trans-Prairie Pipelines Ltd. v. MNR, 70 DTC 6351, [1970] CTC 537 (Ex Ct) -- attach -- Paragraph 20(1)(c)
"fill the hole" concept re indirect use applied
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