Kalthoff v. The Queen, 90 DTC 6378, [1990] 1 CTC 336 (FCTD), aff'd 92 DTC 6001 (FCA) -- summary under Paragraph 20(1)(e)

By services, 28 November, 2015

A finder's fee and a commitment fee paid by the taxpayer in respect of a loan were non-deductible because the loan was made to a corporation which he had incorporated rather than to him personally.

Topics and taglines
Topic
Income Tax Act - s. 20(1)(e)
Words and phrases
syndicate
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
336111
Extra import data
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