Moufarrège v. Quebec (Deputy Minister of Revenue), 2005 DTC 5605, [2005] 2 S.C.R. 598, 2005 SCC 53 -- summary under Paragraph 20(1)(c)

Interest on loans incurred to purchase real property and shares of a company was not deductible under s. 160(a) of the Taxation Act (Quebec) (which provided that interest paid on a loan used to earn income from a business or property was deductible) given that in the taxation year in question the real property had been sold, and the company was bankrupt. Accordingly, the sources of income had disappeared.