Tesainer v. The Queen, 2008 DTC 2807, 2008 TCC 101, rev'd 2009 FCA 33 -- summary under Paragraph 20(1)(c)

Interest on money borrowed by the taxpayers to invest in a real estate partnership was found, in reliance on the decision in Moufarrège v. Quebec (Dep. Min. of Rev.), 2005 SCC 53, [2005] 2 S.C.R. 598, to not be deductible in taxation years following the sale through power of sale by the mortgagee of the real estate, on the basis that the source of income thereby had disappeared.