Personal or Living Expenses

Table of Contents

Cases

Stewart v. Canada, 2002 DTC 6969, 2002 SCC 46, [2002] 2 S.C.R. 645

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) not tainted by capital gains motivation 103
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business "business" has its broad common law definition 89
Tax Topics - Income Tax Act - Section 3 - Business Source/Reasonable Expectation of Profit no reasonable expectation of profit test if no personal element 84
Tax Topics - Statutory Interpretation - Ordinary Meaning avoid judicial rule-making 72

The Queen v. MacIntyre, 75 DTC 5240, [1975] CTC 429 (FCA)

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