Anderson v. The Queen, 2016 TCC 106 (Informal Procedure) -- attach -- Section 67
principle of deference, in reviewing s. 67 expense deductibility, to presumed taxpayer business acumen is not absolute
Section 67
5 January 2016 External T.I. 2015-0622991E5 - Reasonableness of intercorporate management fees -- attach -- Section 67
reasonableness of management fee paid by opco to management holdco following 6051944
80 C.R. - Q.22 -- attach -- Section 67
85 C.R. - Q.16 -- attach -- Section 67
Shell Canada Ltd. v. Canada, 99 DTC 5669, [1999] 3 SCR 622, [1999] 4 CTC 313 -- attach -- Section 67
s. 67 does not apply where provisions, having their own internal limiting clauses, apply
84 C.R. - Q.82 -- attach -- Section 67
Tri-O-cycles Concept Inc. v. The Queen, 2013 DTC 1084 [at at 467], 2009 TCC 632 -- attach -- Section 67
Manchester v. The Queen, 2005 DTC 1429, 2005 TCC 402 -- attach -- Section 67
Bilous v. The Queen, 2011 DTC 1126 [at at 710], 2011 TCC 154 -- attach -- Section 67
Ruff v. The Queen, 2012 TCC 105 -- attach -- Section 67
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