26 June 2013 External T.I. 2013-0481691E5 - Hedging - ITA 39(2) -- attach -- Foreign Exchange
no linkage in maturity dates of FX forwards and "hedged" debt
Foreign Exchange
28 May 2015 IFA Roundtable Q. 1, 2015-0577691C6 - IFA 2015, Q.1: George Weston decision -- attach -- Foreign Exchange
GWL required sufficient linkage to underlying capital assets
Broadhurst, "Foreign Exchange Planning", 1993 Corporate Management Tax Conference Report, c. 8. -- attach -- Foreign Exchange
Overseas Containers (Finance) Ltd. v. Stoker, [1989] BTC 153 (C.A.) -- attach -- Foreign Exchange
Commercial and General Acceptance Ltd. v. Commissioner of Taxation (1977), 51 A.L.J.R. 842 (HC) -- attach -- Foreign Exchange
Pattison v. Marine Midland Ltd., [1983] BTC 448, [1984] 2 WLR 11 (HL) -- attach -- Foreign Exchange
Beauchamp v. F.W. Woolworth plc, [1989] BTC 233, [1989] UKHL TC (HL) -- attach -- Foreign Exchange
10 March 1992 T.I. (Tax Window, No. 17, p. 21, ¶1798 ) -- attach -- Foreign Exchange
CCLI (1994) Inc. v. The Queen, 2006 DTC 2695, 2006 TCC 240 -- attach -- Foreign Exchange
borrowing to fund leasing equipment purchases on capital account
Imperial Oil Ltd. v. Canada; Inco Ltd. v. Canada, 2006 DTC 6639, 2006 SCC 46, [2006] 2 SCR 447 -- attach -- Foreign Exchange
capital loss on capital borrowing
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