Loans

Table of Contents

Commentary

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Cases

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

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

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

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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)

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

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

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

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

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

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

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

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

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

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

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

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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 109

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

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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]

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

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

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Computation of Profit 144

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

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

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 39 - Subsection 39(4) 56

Smith v. MNR, 89 DTC 331 (TCC)

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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.