Paragraph 20(1)(c)
Gruyich Services Inc. (formerly Gru-Reco Limited) v. Minister of National Revenue, 91 DTC 159, [1991] 1 CTC 2139 (TCC) -- attach -- Paragraph 20(1)(c)
Tor-Guelph Holdings Limited v. Minister of National Revenue and 309901 Ontario Limited v. Minister of National Revenue, 91 DTC 355, [1991] 1 CTC 2252 (TCC) -- attach -- Paragraph 20(1)(c)
Dockman v. MNR, 90 DTC 1804, [1990] 2 CTC 2229 (TCC) -- attach -- Paragraph 20(1)(c)
Brown v. The Queen, 92 DTC 1105, [1992] 1 CTC 2152 (TCC) -- attach -- Paragraph 20(1)(c)
borrowing to discharge guarantee