Latest Tax Cases

Stay up to date with the latest tax cases. Read our summary and analysis. 

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Latest Cases

Case Summaries

Seminal Supreme Court Cases by Topic

5. Business Income (Cont'd)

Receivable and Holdbacks

Royalties

Blended Interest and Principal Payments | Converting Interest Income into Capital Gains

Entertainment Expenses

Personal vs. Business Expenses

Deduction of fines, penalties or statutory levies from income

Absolute vs. Contingent Liability

Foreign Exchange Loss

Inventory vs. Capital Property

Legal Test for Interest Deductibility

Interest Deductibility - Direct Link Test

Interest Deductibility - Filling in the Hole

Interest Deductibility - Original Property Replaced: Tracing Principle