Paragraph 20(1)(c)
ATR-44 -- attach -- Paragraph 20(1)(c)
IT-346R "Commodity Futures and Certain Commodities" -- attach -- Paragraph 20(1)(c)
IT-80 "Interest on Money Borrowed to Redeem Shares, or to Pay Dividends". -- attach -- Paragraph 20(1)(c)
79 C.R. - Q.6 -- attach -- Paragraph 20(1)(c)
Kalthoff v. The Queen, 90 DTC 6378, [1990] 1 CTC 336 (FCTD), aff'd 92 DTC 6001 (FCA) -- attach -- Paragraph 20(1)(c)
The Queen v. MerBan Capital Corp. Ltd., 89 DTC 5404, [1989] 2 CTC 246 (FCA) -- attach -- Paragraph 20(1)(c)
payment under guarantee not re borrowed money
The Queen v. Malik, 89 DTC 5141, [1989] 1 CTC 316 (FCTD) -- attach -- Paragraph 20(1)(c)
Holotnak v. The Queen, 87 DTC 5443, [1987] 2 CTC 217 (FCTD), aff'd 89 DTC 5527 (FCA) -- attach -- Paragraph 20(1)(c)
Livingston International Inc. v. The Queen, 91 DTC 5066, [1991] 1 CTC 155 (FCTD), aff'd 92 DTC 6197 (FCA) -- attach -- Paragraph 20(1)(c)
deductibility denied re borrowing to redeem high-low shares of Amalco
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