Section 67
2004 Ruling 2004-0092931R3 - Deductibility Shareholder Manager Remuneration -- attach -- Section 67
2004 Ruling 2004-0072741R3 - ATR-Shareholder/Manager Bonus&Non-Capital Loss -- attach -- Section 67
15 May 2001 External T.I. 2001-0072825 - OWNER - MANAGER REMUNERATION -- attach -- Section 67
2004 Ruling 2004-008619 -- attach -- Section 67
Costigane v. The Queen, 2003 DTC 254, 2003 TCC 67 -- attach -- Section 67
Gagnon v. R., 99 DTC 845, [1999] 4 CTC 2426 (TCC) -- attach -- Section 67
Shaver v. The Queen, 2003 DTC 2112, 2004 TCC 10 -- attach -- Section 67
Beaudry v. The Queen, 2010 DTC 1266 [at at 3853], 2008 TCC 17, aff'd Romar v. The Queen, 2010 DTC 5076 [at 6816], 2009 FCA 48 -- attach -- Section 67
Hammill v. Canada, 2005 DTC 5397, 2005 FCA 252 -- attach -- Section 67
s. 67 can be applied to eliminate rather than just limit a deduction
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