cash damming
n.— «Last week the CRA did bless another method of interest deductibility known in tax parlance as “cash damming.” Let’s say you’re self-employed and you’ve got one bank account in which you deposit your sales revenues and also conduct your daily personal banking. You decide to use the money in this account to make your monthly mortgage payments. At the same time, you establish a business line of credit at the bank and use this line to pay all your business expenses.» —“If you want to deduct interest, move to the United States” by Jamie Golombek National Post (Don Mills, Ontario, Canada) Sept. 8, 2007. (source: Double-Tongued Dictionary)