Words and Phrases - "expense"

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Avis Immobilièn G.M.B.H. v. The Queen, 94 DTC 1039, [1994] 1 CTC 2204 (TCC)

FX loss on loans repaid in DM related to separate exchange transaction

The taxpayer, which was a corporation resident in West Germany, borrowed deutschemarks ("DM") from a German bank to help finance the acquisition...

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Words and Phrases
expense for the purpose of

Macmillan Bloedel Ltd. v. The Queen, 90 DTC 6219, [1990] 1 CTC 468 (FCTD)

loss on forward contract to lock in Canadian dollar cost of U.S.-dollar borrowing was issue expense

After the taxpayer had arranged to borrow U.S. $75 million through an issuance of debentures, it entered into forward hedging contracts for the...

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Words and Phrases
expense