Loans

Table of Contents

Commentary

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Cases

Loewen v. The Queen, 94 DTC 6265 (FCA)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business generation of tax gain but with no prospect of commercial profit was not an adventure in the nature of trade 317

Eidinger v. The Queen, 86 DTC 6594, [1987] 1 CTC 36 (FCA)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Hall v. The Queen, 86 DTC 6208, [1986] 1 CTC 399 (FCTD)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) shareholder benefit not affected by book entry of shareholder 101

Becker v. The Queen, 83 DTC 5032, [1983] CTC 11 (FCA)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

The Queen v. Meronek, 82 DTC 6187 (FCTD)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Perkins v. The Queen, 80 DTC 6154, [1980] CTC 164 (FCA)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

The Queen v. John Woods, 77 DTC 5411, [1977] CTC 597 (FCTD)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Steeves v. The Queen, 77 DTC 5230 (FCA)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Minister of National Revenue v. Sissons, 69 DTC 5152, [1969] S.C.R. 507

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Wood v. M.N.R., 69 DTC 5073, [1969] S.C.R. 330

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Minister of National Revenue v. Curlett, 67 DTC 5058, [1967] CTC 62, [1967] S.C.R. 280

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Lloyd Estate v. MNR, 63 DTC 1349 (Ex Ct), briefly aff'd 65 DTC 5031 (SCC)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Minister of National Revenue v. MacInnes, 63 DTC 1203, [1963] S.C.R. 299

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Scott v. Minister of National Revenue, 63 DTC 1121, [1963] S.C.R. 223

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

MNR v. Mandelbaum, 62 DTC 1093 (Ex Ct)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 16 - Subsection 16(1) no-application where mortgage receivables on income account 156
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business individuals purchased mortgages in similar manner to dealers, so that an adventure 111

Curlett v. MNR, 61 DTC 1210 (Ex Ct), briefly aff'd 62 DTC 1320, [1967] CTC 62, [1967] S.C.R. 280

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Locations of other summaries Wordcount
Tax Topics - General Concepts - Illegality profits allegedly received in breach of fiduciary duty 87

See Also

Barrington Lane Developments Limited v. The Queen, 2010 TCC 388, 2010 DTC 1244 [at 3734]

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Bernick v. The Queen, 2003 DTC 839, 2003 TCC 433

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Bondar v. The Queen, 97 DTC 517 (TCC)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Computation of Profit cost of shares acquired in consideration for largely worthless loan obligation was nil 144

Stanley Drug Products Ltd. v. MNR, 90 DTC 1664 (TCC)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Financial Collection Agencies (Quebec) Ltd. v. MNR, 90 DTC 1040 (TCC)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 39 - Subsection 39(4) 56

Smith v. MNR, 89 DTC 331 (TCC)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Administrative Policy

Articles

Finley, "Investment in Strip Bonds May Allow Capital Gain", Taxation of Executive Compensation and Retirement, October 1991, p. 503.

Richards, "Quick Flips: Capital Gains or Income Treatment?", Canadian Current Tax, April 1991, p. C57.