Canadian income tax law : cases, text, and materials

6 Pages·1999·0.16 MB·English

by  Duff, David, 1959-

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Cases, Text, and Materials
Volume III
David G. Duff
Faculty of Law
Storage
University of Toronto
1999
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1999
v. 3
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BORA LfffiW LIBRARY
OCT 2 5 1939
UNIVERSITY Of TORONTO
LASKIN LAW LIBRARY
.UNIVERS] i Y OF TORONTO
Canadian Income Tax Law
Cases, Text, and Materials
Volume III
David G. Duff
Faculty of Law
University of Toronto
1999
Digitized by the Internet Archive
in 2018 with funding from
University of Toronto
https://archive.org/details/canadianincometa03duff_0
Table of Contents
Part III - Computation of Income or Loss 1
68
Chapter 8
Income or Loss from an Office or Employment 683
Chapter 9
Income or Loss from a Business or Property 685
A. Introduction 685
B. Deductions 685
1. Profit 686
2. Income-Producing Purpose 695
(1) Damages 695
(2) Theft 704
(3) Taxes 716
(4) Tax Reduction 722
(5) Fines and Penalties 731
(6) Legal Expenses to Defend Against Criminal or Civil
Proceedings 740
(7) Illegal Expenses 749
(8) Business Promotion 752
(a) Promotional Samples 752
(b) Charitable Donations 758
(c) Advertising 763
3. Personal or Living Expenses 768
(1) Meals, Entertainment, and Recreation 769
(a) Meals and Entertainment 769
(b) Use of Recreational Facilities and Club Dues 777
(2) Clothing 783
(3) Home Office 786
(4) Properties Maintained for Taxpayer or Related Person 795
(5) Travel * 798
(6) Moving Expenses 812
(7) Housekeeping Expenses 812
(8) Child Care Expenses 813
(a) Traditional Approach 814
(b) Business Expenses and the Statutory Deduction 817
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4. Interest Expense 858
(1) Use of Borrowed Money 859
(2) Income Earning Purpose 881
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