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- Title
Justice Bowman's Decisions on the Deductibility of Interest.
- Authors
Kellough, Howard J.
- Abstract
The article presents an overview and commentary on the decision held by Justice Donald Bowman, both as a judge and chief justice of the Tax Court of Canada, that dealt with the deductibility of interest. Historical background and related purpose of the enactment of the interest deduction provisions is discussed. It explains the four elements of paragraph 20(1)(c) of the Income Tax Act of Canada.
- Subjects
CANADA; BOWMAN, Donald; TAX laws; TAX courts; TAX court decisions
- Publication
Canadian Tax Journal / Revue Fiscale Canadienne, 2010, Vol 58, p211
- ISSN
0008-5111
- Publication type
Article