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Futures/Forwards/Hedges

Friesen v. The Queen, 95 DTC 492, [1995] 1 CTC 2560 (TCC) -- attach -- Futures/Forwards/Hedges

trades of an individual in commodities contracts on income account

Read more about Friesen v. The Queen, 95 DTC 492, [1995] 1 CTC 2560 (TCC) -- attach -- Futures/Forwards/Hedges

Atlantic Sugar Refineries v. Minister of National Revenue, 49 DTC 602, [1949] S.C.R. 706 -- attach -- Futures/Forwards/Hedges

short sale of sugar futures for business hedging on income account

Read more about Atlantic Sugar Refineries v. Minister of National Revenue, 49 DTC 602, [1949] S.C.R. 706 -- attach -- Futures/Forwards/Hedges

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