Online Practice Manuals

Ludco Enterprises Ltd. v. Canada

• 2001 SCC 62
  • Go to CanLII for full text

The above case is referenced within:

1. British Columbia Mortgages Practice Manual (Current to: May 01 2021)
   • Chapter 11. Mortgages and Tax Considerations
     • II. Mortgage Transactions and the Income Tax Act [§11.2]
       • C. Tax Consequences of Interest Payable on Mortgages [§11.17]
         • 2. Interest Deductible to the Borrower [§11.19]
2. British Columbia Personal Property Security Act Practice Manual (Current to: August 01 2021)
   • Chapter 13. Fixtures, Crops, and Accessions
     • I. Fixtures [§13.1]
       • B. What Is a “Fixture”? [§13.3]
3. British Columbia Real Estate Practice Manual (Current to: April 01 2023)
   • Chapter 4. Tax Considerations in Real Estate Transactions
     • VI. Tax Concerns of the Purchaser of Commercial Property [§4.131]
       • C. Financing the Purchase of Commercial Property [§4.165]
         • 1. Deductibility of Interest Expense [§4.166]