By services, 28 November, 2015 Stock Exchange Building Corp. Ltd. v. Minister of National Revenue, [1955] S.C.R. 235, 55 DTC 1014, [1955] CTC 5 -- summary under Paragraph 20(1)(c) The taxpayer realized $90 for each $100 bond issued by it in 1929 and invested the net proceeds in an office building. The taxpayer was only entitled to deduct interest on the $90 actually borrowed (because it was found that the reference in s.
