Interest Deductibility, the Reasonable Expectation of Profit Test, and the Supreme Court of Canada: From Bronfman Trust and Moldowan to Singleton, Ludmer, Stewart and Walls

David G. Duff

Interest Deductibility, the Reasonable Expectation of Profit Test, and the Supreme Court of Canada: From Bronfman Trust and Moldowan to Singleton, Ludmer, Stewart and Walls

Allard School of Law at the University of British Columbia

Research output: Chapter

Original language	English
Title of host publication	Advocacy and Taxation in Canada
Editors	David W. Chodikoff, James L. Horvath
Publisher	Irwin Law
Pages	399-429
Publication status	Published - 2004

Access to Document

https://justis.vlex.com/#WW/sources/35277

Cite this

@inbook{92f60bd2133b4225acba5c10ce06c75c,

title = "Interest Deductibility, the Reasonable Expectation of Profit Test, and the Supreme Court of Canada: From Bronfman Trust and Moldowan to Singleton, Ludmer, Stewart and Walls",

keywords = "Canada, Tax legislation, Statutory interpretation, Jurisprudence",

author = "Duff, {David G.}",

year = "2004",

language = "English",

pages = "399--429",

editor = "Chodikoff, { David W.} and Horvath, {James L.}",

booktitle = "Advocacy and Taxation in Canada",

publisher = "Irwin Law",

}

TY - CHAP

T1 - Interest Deductibility, the Reasonable Expectation of Profit Test, and the Supreme Court of Canada: From Bronfman Trust and Moldowan to Singleton, Ludmer, Stewart and Walls

AU - Duff, David G.

PY - 2004

Y1 - 2004

KW - Canada

KW - Tax legislation

KW - Statutory interpretation

KW - Jurisprudence

UR - https://ssrn.com/abstract=1458001

M3 - Chapter

SP - 399

EP - 429

BT - Advocacy and Taxation in Canada

A2 - Chodikoff, David W.

A2 - Horvath, James L.

PB - Irwin Law

ER -

Interest Deductibility, the Reasonable Expectation of Profit Test, and the Supreme Court of Canada: From Bronfman Trust and Moldowan to Singleton, Ludmer, Stewart and Walls

Access to Document

Other files and links

Cite this