Interest Income

Cases

Western Union Insurance Co. v. The Queen, 83 DTC 5388, [1983] CTC 363 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Payment & Receipt sending of cheque to sender's lawyers 22
Tax Topics - Income Tax Act - Section 76 42

The Queen v. Roynat Ltd., 81 DTC 5072, [1981] CTC 93 (FCTD)

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See Also

Doulis v. The Queen, 2014 DTC 1054 [at 2933], 2014 TCC 26 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(t) tax arrears interest is not a business expense 82
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) tax arrears interest is not a business expense 82

Ditchfield v. Sharp, [1983] BTC 360 (C.A.)

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Administrative Policy

91 C.R. - Q.53

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87 C.R. - Q.51

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