Computation of Profit
Hollinger Inc. v. R., [1998] 4 CTC 2424, 98 DTC 1913, aff'd 99 DTC 5500 (FCA) -- attach -- Computation of Profit
no converson to inventory when shares with accrued loss were put up for sale
GMAC Leaseco Corporation v. The Queen, 2015 DTC 1141 [at at 908], 2015 TCC 146 -- attach -- Computation of Profit
surcharges received by lessor at lease termination for excess use were income
Bondar v. The Queen, 97 DTC 517 (TCC) -- attach -- Computation of Profit
cost of shares acquired in consideration for largely worthless loan obligation was nil
24 December 1992 Memorandum (Tax Window, No. 27, p. 14, ¶2337) -- attach -- Computation of Profit
22 October 2012 External T.I. 2012-0455921E5 - Free Rent in Lieu of Receiving Interest Income -- attach -- Computation of Profit
receipt of a free rental accommodation in exchange for an interest free loan is a barter transaction
92 C.M.T.C - Q.5 -- attach -- Computation of Profit
8 January 1992 T.I. (Tax Window, No. 27, p. 19, ¶2359) -- attach -- Computation of Profit
IT-102R2 "Conversion of property, other than real property, from or to inventory" 22 July 1985 -- attach -- Computation of Profit
90 C.P.T.J. - Q.11 -- attach -- Computation of Profit
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