Paragraph 20(1)(c)
2014 Ruling 2014-0523691R3 - Non-Viable Contingent Capital -- attach -- Paragraph 20(1)(c)
non-viable contingent capital sub debt of bank respected as non-participating interest debt
20 January 2015 Internal T.I. 2014-0551121I7 F - Interest deductibility -- attach -- Paragraph 20(1)(c)
deductible interest incurred before amalgamation not paid until thereafter
25 May 2015 External T.I. 2014-0563351E5 - Mandatory conversions and interest deductibility -- attach -- Paragraph 20(1)(c)
notes with mandatory conversion on insolvency
10 October 2014 APFF Roundtable, 2014-0538261C6 F - Disposition of capital interest/personal trust -- attach -- Paragraph 20(1)(c)
non-deductible interest on note issued to beneficiary
1996 Corporate Management Tax Conference Round Table, Q. 5 -- attach -- Paragraph 20(1)(c)
30 November 1995 Ruling 9638023 - XXXXXXXXXX -- attach -- Paragraph 20(1)(c)
Doulis v. The Queen, 2014 DTC 1054 [at at 2933], 2014 TCC 26 (Informal Procedure) -- attach -- Paragraph 20(1)(c)
tax arrears interest is not a business expense
Collins v. The Queen, 2009 DTC 286, 2009 TCC 56, rev'd supra -- attach -- Paragraph 20(1)(c)
Garber v. The Queen, 2014 DTC 1045 [at at 2812], 2014 TCC 1 -- attach -- Paragraph 20(1)(c)
no source required if reasonable expectation of income
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