The Queen v. MacIntyre, 75 DTC 5240, [1975] CTC 429 (FCA) -- summary under Start-Up and Liquidation Costs

ACTRA, of which the taxpayer was a self-employed member, entered into agreements with various producers under which the producers made contributions to ACTRA's disability insurance plan on behalf of the members which the producers engaged. The premiums paid on behalf of the taxpayer were not deductible because they were incurred for assurance in respect of a period of total disability, which would entail a period of suspension or termination of his business, and they accordingly were not insurance against loss of earnings from the business.