Bowater Canadian Ltd. v. The Queen, 87 DTC 5287, [1987] 2 CTC 47 (FCA) -- attach -- Paragraph 20(1)(c)
interest incurred to acquired defaulted debt
Paragraph 20(1)(c)
Byke Estate v. The Queen, 74 DTC 6585, [1974] CTC 763 (FCTD) -- attach -- Paragraph 20(1)(c)
Sternthal v. The Queen, 74 DTC 6646, [1974] CTC 851 (FCTD) -- attach -- Paragraph 20(1)(c)
R. v. Balmoral Holdings Ltd., 75 DTC 5296, [1975] C.T.C. 397, [1975] C.T.C. 397 #2 (FCTD) -- attach -- Paragraph 20(1)(c)
The Queen v. Terra Mining & Exploration Ltd. (N.P.L.), 84 DTC 6185, [1984] CTC 176 (FCTD) -- attach -- Paragraph 20(1)(c)
Bronfman Trust v. The Queen, [1987] 1 S.C.R. 32, 87 DTC 5059, [1987] 1 CTC 117 -- attach -- Paragraph 20(1)(c)
non-deductible interest to make distribution/direct use test
Toolsie v. The Queen, 86 DTC 6117, [1986] 1 CTC 216 (FCTD) -- attach -- Paragraph 20(1)(c)
Emerson v. The Queen, 86 DTC 6184, [1986] 1 CTC 422 (FCA) -- attach -- Paragraph 20(1)(c)
80 C.R. - Q.7 -- attach -- Paragraph 20(1)(c)
85 C.R. - Q.22 -- attach -- Paragraph 20(1)(c)
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