Exempt Receipts/Business
Molony v. MNR, 90 DTC 1394, [1990] 1 CTC 2570 (TCC) -- attach -- Exempt Receipts/Business
Ipsco Inc. v. The Queen, 2002 DTC 1421 (TCC) -- attach -- Exempt Receipts/Business
656203 Ontario Inc. v. The Queen, 2003 DTC 405, 2003 TCC 264 -- attach -- Exempt Receipts/Business
C.I.R. (New Zealand) v. Wattie & Anor., [1998] BTC 438 (PC) -- attach -- Exempt Receipts/Business
Fortino v. R., 97 DTC 55, [1997] 2 CTC 2184 (TCC), briefly aff'd on procedural grounds 2000 DTC 6060 (FCA) -- attach -- Exempt Receipts/Business
15 July 2014 Internal T.I. 2014-0527761I7 - Macau Wealth Sharing Scheme -- attach -- Exempt Receipts/Business
government payments not income
S3-F6-C1 - Interest Deductibility -- attach -- Exempt Receipts/Business
Benjamin Alarie, "The Taxation of Winnings from Poker and Other Gambling Activities in Canada", 2011 Canadian Tax Journal, Vol 59, p. 731, at p. 757 -- attach -- Exempt Receipts/Business
MNR v. Eldridge, 64 DTC 5338, [1965] 1 Ex. C.R. 758, [1964] CTC 545 -- attach -- Exempt Receipts/Business
profits of call girl operation were taxable