Paragraph 20(1)(c)
Bowes & Cocks Ltd. v. MNR, 89 DTC 341, [1989] 2 CTC 2043 (TCC) -- attach -- Paragraph 20(1)(c)
C.I.R. v. Pullman Car Co., Ltd. (1954), 35 TC 221 (Ch D) -- attach -- Paragraph 20(1)(c)
Re Euro Hotel (Belgravia) Ltd. (1975), 51 TC 293 (Ch D) -- attach -- Paragraph 20(1)(c)
Scott v. MNR, 89 DTC 218, [1989] 1 CTC 2305 (TCC) -- attach -- Paragraph 20(1)(c)
December 1992 B.C. Tax Executives Institute Round Table, Q. 1, 923039 (C.T.O. "Options"), (October 1993 Access Letter, p.475) -- attach -- Paragraph 20(1)(c)
1993 A.P.F.F. Round Table, Q.3 -- attach -- Paragraph 20(1)(c)
October 1992 Central Region Rulings Directorate Tax Seminar, Q. P (May 1993 Access Letter, p. 233) -- attach -- Paragraph 20(1)(c)
Dansereau v. The Queen, 2001 DTC 5642, 2001 FCA 305 -- attach -- Paragraph 20(1)(c)
Singleton v. R., 99 DTC 5362, [1999] 3 CTC 446 (FCA), aff'd supra. -- attach -- Paragraph 20(1)(c)
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