Section 67
Graves v. The Queen, 90 DTC 6300 (FCTD) -- attach -- Section 67
Mohammad v. R., 97 DTC 5503, [1997] 3 C.T.C. 321 (FCA) -- attach -- Section 67
s. 67 does not embed a reasonable expectation of profit requirement
The Queen v. Chrapko, 84 DTC 6544, [1984] CTC 594 (FCTD), rev'd 88 DTC 6487, [1988] 2 CTC 342 (FCA) -- attach -- Section 67
Gabco Ltd. v. MNR, 68 DTC 5210, [1968] CTC 313 (Ex Ct) -- attach -- Section 67
"unreasonable" if no reasonable business would have paid it
Tobias v. The Queen, 78 DTC 6028, [1978] CTC 113 (FCTD) -- attach -- Section 67
high pay-off if unlikely prospect of success was achieved justified the expenditure
McLarty v. The Queen, 2014 DTC 1162 [at at 3556], 2014 TCC 30 -- attach -- Section 67
leveraged purchase of seismic data at arm's length was presumptively reasonable
26 March 2001 External T.I. 2001-0064055 - DEDUCT. OF MANAGERS BONUSES&SALARIES -- attach -- Section 67
19 October 2012 External T.I. 2012-0440071E5 - Section 67 of the Income Tax Act -- attach -- Section 67
correlative income reduction to recipient where s. 67 denial
91 C.R. - Q.26 -- attach -- Section 67
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