Jennings v. The Queen, 2015 DTC 1117 [at at 743], 2015 TCC 96 (Informal Procedure) -- text
Atlantic Sugar Refineries v. Minister of National Revenue, 49 DTC 602, [1949] S.C.R. 706 -- text
Canadian General Electric Company v. The Minister of National Revenue, 61 DTC 1300, [1961] CTC 512, [1962] S.C.R. 3, [1961] CTC 511 -- text
MARTLAND, J.:—The facts involved in this appeal, which are not in dispute, have been fully and completely stated in the judgment of the Exchequer Court and are here restated.
Chan v. The Queen, 2001 DTC 5570, 2001 FCA 302 -- text
1392644 Ontario Inc. (Connor Homes) v. Canada (National Revenue), 2013 FCA 85 -- text
Hare v. Canada, 2013 DTC 5066 [at at 5868], 2013 FCA 80, aff'g 2011 DTC 1215 [at 1262], 2011 TCC 294 (Informal Procedure) -- text
Premium Iron Ores Ltd. v. Minister of National Revenue, 66 DTC 5280, [1966] CTC 391, [1966] S.C.R. 685 -- text
MARTLAND, J.:—I agree with my brother Ritchie that the commissions paid by the appellant to Mr. McFadyn in the years 1951 and 1952 were not taxable in the hands of the appellant. I agree with the conclusion reached by my brother Hall that the
Canderel Ltd. v. Canada, 98 DTC 6100, [1998] 1 S.C.R. 147, [1998] 2 C.T.C. 35 -- text
Iacobucci J.:
1 In a narrow sense, this appeal raises one issue: how is a taxpayer to treat a payment made to a prospective tenant for the purpose of inducing that tenant to lease space in the taxpayer's premises? More specifically, is the expenditure, commonly referred to as a tenant inducement payment (“TIP”), to be deducted from income entirely in the year in which it was made, or is it to be amortized over the term of the lease to which it relates?
Massicolli v. The Queen, 2013 DTC 1049 [at at 266], 2012 TCC 344 -- text
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