Meggitt v. The Queen, 2000 DTC 1448 (TCC) (Informal Procedure) -- summary under Paragraph 20(1)(c)

The taxpayer argued that by borrowing to purchase her home, she was able to retain a rental property. In rejecting this argument and finding that the interest on that borrowing was non-deductible, Bowman TCJ. noted that a similar argument had been rejected in Bronfman and indicated (at p. 1450) that even if the Singleton decision "supported the appellant's position I would be obliged to follow Bronfman with which Singleton is impossible to reconcile".