Paragraph 20(1)(c)
80 C.R. - Q.3 -- attach -- Paragraph 20(1)(c)
84 C.R. - Q. 60 -- attach -- Paragraph 20(1)(c)
84 C.R. - Q.18 -- attach -- Paragraph 20(1)(c)
81 C.R. - Q.39 -- attach -- Paragraph 20(1)(c)
87 C.R. - Q.54 -- attach -- Paragraph 20(1)(c)
84 C.R. - Q.59 -- attach -- Paragraph 20(1)(c)
79 C.R. - Q.3 -- attach -- Paragraph 20(1)(c)
74712 Alberta Ltd. v. Minister of National Revenue, 97 DTC 5126, [1997] 2 CTC 30 (FCA) -- attach -- Paragraph 20(1)(c)
guarantee of parent borrowing was not made re taxpayer's income-earning capacity