21 May 2003 Internal T.I. 2003-0001407 F - DISPOSITIONS SUBJECT TO WARRANTY -- attach -- Section 42
s. 42 applied to payment of claim of purchaser based on latent defect in property and to legal fees
Section 42
22 January 2004 Internal T.I. 2003-0047561I7 F - Effet de la délégation puis de la subrogation -- attach -- Section 42
payment under covenant of vendor regarding mortgage assumed by purchaser, who defaulted on its assumed obligation, did not generate a s. 42 loss
2 October 2014 External T.I. 2013-0513281E5 F - Interaction entre 42(1) et 39(1)c) -- attach -- Section 42
no deeming of s. 42(1)(b)(ii) loss to arise from the SBC shares, so that not a BIL
25 October 1994 External T.I. 9426485 - HAA 7781-4 -- attach -- Section 42
10 September 1991 T.I. (Tax Window, No. 11, p. 15, ¶1512) -- attach -- Section 42
Fortino v. R., 97 DTC 55, [1997] 2 CTC 2184 (TCC), briefly aff'd on procedural grounds 2000 DTC 6060 (FCA) -- attach -- Section 42
Keith R. Hennel, "Escrow Arrangements in Acquisition Agreements: What Are You Creating?", CCH Tax Topics, No. 2176, November 21, 2013, p. 1, at 3 -- attach -- Section 42
26 November 2014 External T.I. 2014-0551641E5 F - Winding-up and subsection 42(1) -- attach -- Section 42
corporation permitted to claim litigation loss following effective time of winding-up
Richardson, "Purchase and Sale of a Business: Income Tax Aspects of Warranties, Price Adjustments, and Earn-Outs", 1990 Corporate Management Tax Conference Report, c. 10, pp. 10:3-10:7. -- attach -- Section 42
19 January 2015 External T.I. 2013-0511381E5 F - Disposition subject to warranty -- attach -- Section 42
loss not claimable by estate
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