Cineplex Inc. v. The King, 2026 TCC 15 -- attach -- Start-Up and Close-Down Expenditures
a payment to an affiliate to assume lease obligations, so as to permit a share sale of the payer, was currently deductible
Start-Up and Close-Down Expenditures
6 June 2019 CPTS Roundtable, 2019-0816111C6 -- attach -- Start-Up and Close-Down Expenditures
no acceptance that expenses incurred before decision to proceed are thereby on current account
Robinson v. The Queen, 2019 TCC 181 (Informal Procedure) -- attach -- Start-Up and Close-Down Expenditures
pre-incorporation expenses incurred in developing e.g., a patent portfolio for drop down to a corporation were capital expenditures
21 February 2019 Internal T.I. 2019-0796791I7 - Mining Expenditure Review Table -- attach -- Start-Up and Close-Down Expenditures
Rio Tinto approach essentially applied to categorization of mine design studies
27 March 2014 External T.I. 2014-0520941E5 F - Industrial mineral mine and related expenditures -- attach -- Start-Up and Close-Down Expenditures
expenditures deductible where incurred prior to acquisition decision
Caballero v. The Queen, 2009 DTC 1360, 2009 TCC 390 -- attach -- Start-Up and Close-Down Expenditures
Duthie Estate v. MNR, 92 DTC 1043, [1992] 1 CTC 2099 (TCC) -- attach -- Start-Up and Close-Down Expenditures
23 May 1995 Internal T.I. 9510337 - ENVIRONMENTAL CLEAN-UP COSTS -- attach -- Start-Up and Close-Down Expenditures
Bowater Power Co. Ltd. v. MNR, 71 DTC 5469, [1971] CTC 818 (FCTD) -- attach -- Start-Up and Close-Down Expenditures
feasability study costs deductible
Pigott Investments Ltd. v. The Queen, 73 DTC 5507, [1973] CTC 693 (FCTD) -- attach -- Start-Up and Close-Down Expenditures
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