Debt/ receivables
Loewen v. The Queen, 94 DTC 6265, [1994] 2 CTC 75 (FCA) -- attach -- Debt/ receivables
adventure must be capable of generating a commercial profit
Smith v. MNR, 89 DTC 331, [1989] 2 CTC 2069 (TCC) -- attach -- Debt/ receivables
Financial Collection Agencies (Quebec) Ltd. v. MNR, 90 DTC 1040, [1990] 1 CTC 2178 (TCC) -- attach -- Debt/ receivables
gain on SRTC debenture was on income account
Stanley Drug Products Ltd. v. MNR, 90 DTC 1664, [1990] 2 CTC 2646 (TCC) -- attach -- Debt/ receivables
gain on SRTC note was on capital account
The Queen v. Meronek, 82 DTC 6187, [1982] CTC 248 (FCTD) -- attach -- Debt/ receivables
Becker v. The Queen, 83 DTC 5032, [1983] CTC 11 (FCA) -- attach -- Debt/ receivables
Bondar v. The Queen, 97 DTC 517 (TCC) -- attach -- Debt/ receivables
Eidinger v. The Queen, 86 DTC 6594, [1987] 1 CTC 36 (FCA) -- attach -- Debt/ receivables
Hall v. The Queen, 86 DTC 6208, [1986] 1 CTC 399 (FCTD) -- attach -- Debt/ receivables
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