Paragraph 20(1)(c)
Ludmer v. Ministre Du Revenu National, 99 DTC 5153, [1999] 3 CTC 601 (FCA), rev'd supra -- attach -- Paragraph 20(1)(c)
The Queen v. Sherway Centre Ltd., 98 DTC 6121 (FCA) -- attach -- Paragraph 20(1)(c)
participating interest, as being capable of allocation to periods of days and referable to a principal amount, was interest
Riddell v. The Queen, 95 DTC 5526, [1995] 2 CTC 362 (FCTD) -- attach -- Paragraph 20(1)(c)
Laliberté v. R., 98 DTC 6604, [1999] 2 CTC 178 (FCA) -- attach -- Paragraph 20(1)(c)
guarantee re personal loan
Tennant v. M.N.R., 96 DTC 6121, [1996] 1 S.C.R. 305 -- attach -- Paragraph 20(1)(c)
Farn v. The Queen, 95 DTC 5426, [1995] 1 CTC 152, [1995] DTC 5455 (FCTD) -- attach -- Paragraph 20(1)(c)
Elmridge Country Club Inc. v. The Queen, 99 DTC 5127 (FCA) -- attach -- Paragraph 20(1)(c)
Wilson v. MNR, 90 DTC 1744, [1990] 2 CTC 2325 (TCC) -- attach -- Paragraph 20(1)(c)
May 1995 Tax Executive Institute Round Table, Q. 16 (C.T.O. "Interest Deductibility - Preferred Shares") -- attach -- Paragraph 20(1)(c)
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