Paragraph 20(1)(c)
Tim Edgar, "The Concept of Interest under the Income Tax Act", 1996 Canadian Tax Journal (Vol. 44), p. 277. -- attach -- Paragraph 20(1)(c)
Joseph Frankovic, "Supreme Court to Consider GAAR in Lipson Appeal", CCH Tax Topics, April 10, 2008, No. 1883, p. 1 -- attach -- Paragraph 20(1)(c)
Lewis, "The Taxation of Structured Settlements", British Tax Review, 1994, No. 1, p. 19 -- attach -- Paragraph 20(1)(c)
Larry F. Chapman, John M. Ulmer, "Canada", Tax Treatment of Hybrid Financial Instruments in Cross-Border Transactions, International Fiscal Association, Vol. LXXXVa, p. 207. -- attach -- Paragraph 20(1)(c)
Montreal Coke and Manufacturing Co. v. MNR, [1944] A.C. 126, [1944] CTC 94, [1944] UKPC 11 (P.C.) -- attach -- Paragraph 20(1)(c)
Jack Bernstein, Francesco Gucciardo, "Update on Canada-U.S. Merges and Acquisitions", Tax Notes International, March 16, 2015, p. 993. -- attach -- Paragraph 20(1)(c)
Minister of National Revenue v. McCool, 49 DTC 700, [1949] CTC 395, [1950] S.C.R. 80 -- attach -- Paragraph 20(1)(c)
Alberta and Southern Gas Co. Ltd. v. The Queen, 76 DTC 6362, [1976] CTC 639 (FCTD), aff'd 77 DTC 5244 [1977] CTC 388 (FCA), aff'd 78 DTC 6566, [1978] CTC 780, [1979] 1 SCR 36 -- attach -- Paragraph 20(1)(c)
MNR v. Yonge-Eglinton Building Ltd., 74 DTC 6180, [1974] CTC 209 (FCA) -- attach -- Paragraph 20(1)(c)
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