Paragraph 20(1)(c)
A. W. Walker & Co. v. C.I.R. (1920), 12 TC 297 (KBD) -- attach -- Paragraph 20(1)(c)
Reference as to the Validity of Section 6 of the Farm Security Act, 1944 of Saskatchewan, [1947] SCR 394, aff'd [1949] AC 110 -- attach -- Paragraph 20(1)(c)
Novopharm Ltd. v. Canada, 2003 DTC 5195, 2003 FCA 112 -- attach -- Paragraph 20(1)(c)
borrowing to receive deemed dividend
Collins v. Canada, 2010 DTC 5028 [at at 6625], 2010 FCA 12 -- attach -- Paragraph 20(1)(c)
payable refers to accrual basis/debt can be limited recourse
Stewart v. Canada, 2002 DTC 6969, 2002 SCC 46, [2002] 2 SCR 645 -- attach -- Paragraph 20(1)(c)
not tainted by capital gains motivation
Bennett and White Construction Co. v. Minister of National Revenue, 49 DTC 514, [1949] CTC 1, [1949] S.C.R. 287, [1949-1950] DTC 514 -- attach -- Paragraph 20(1)(c)
guarantee payments not interest
Swirsky v. Canada, 2014 DTC 5037 [at at 6723], 2014 FCA 36, aff'g 2013 TCC 73, 2013 DTC 1078 [at 431] -- attach -- Paragraph 20(1)(c)
no objectively reasonable expectation of taxable dividends
1996 Corporate Management Tax Conference Round Table, Q. 1 -- attach -- Paragraph 20(1)(c)
1996 Corporate Management Tax Conference Round Table, Q. 7 -- attach -- Paragraph 20(1)(c)
assumption of excess debt
Pages
