Farm Business Consultants Inc. v. The Queen, 95 DTC 200, [1994] 2 CTC 2450 (TCC), briefly aff'd 96 DTC 6085 (FCA) -- summary under Goodwill, Trademarks and Customer Lists

Weekly payments which the taxpayer made for a period of five years to the vendors of a business it had purchased whose aggregate amount was equal to $26.64 for each customer of the business, which purportedly were made pursuant to a consulting agreement with the vendors, were found to be non-deductible only to the extent permitted by the eligible capital property rules, given that the consulting agreement was never intended to be acted upon.