Paragraph 20(1)(c)
Haro Pacific Enterprises Ltd. v. The Queen, 90 DTC 6583, [1990] 2 CTC 493 (FCTD) -- attach -- Paragraph 20(1)(c)
Edward Bowes v. Minister of National Revenue, 91 D.T.C 5310, [1991] 1 CTC 68 (FCTD) -- attach -- Paragraph 20(1)(c)
The Queen v. Attaie, 90 DTC 6413 (FCA) -- attach -- Paragraph 20(1)(c)
Canassurance, Compagnie d'Assurance-Vie Inc. v. The Queen, 94 DTC 6186, [1994] 2 CTC 37 (FCA) -- attach -- Paragraph 20(1)(c)
13 May 2003 External T.I. 2003-0000825 - INTEREST DEDUCTIBILITY -- attach -- Paragraph 20(1)(c)
MFT ROC distributions reduce deductible interest on unit purchase loan
Income Tax Technical News, No. 18, 16 June 2000 -- attach -- Paragraph 20(1)(c)
29 January 2001 External T.I. 2000-0063185 - Interest deductibility -- attach -- Paragraph 20(1)(c)
4 January 2001 External T.I. 2000-0057915 - BORROWED MONEY TO REDUCE STATED CAPITAL -- attach -- Paragraph 20(1)(c)
2003 Ruling 2002-0177363 - Loss Utilization in a Related Group -- attach -- Paragraph 20(1)(c)
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