Duthie Estate v. MNR, 92 DTC 1043, [1992] 1 CTC 2099 (TCC) -- summary under Start-Up and Close-Down Expenditures

By services, 28 November, 2015

Various fees including architectural fees and project planning fees paid by the taxpayer in connection with the proposed development of land as a luxury condominium development were incurred "for the purpose of creating a business entity" (p. 1050) and, therefore, on the authority of the Firestone case, were non-deductible capital expenditures.

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Topic
Income Tax Act - s. 18(1)(b) - Capital Expenditure v. Expense - Start-Up and Close-Down Expenditures
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Node
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