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The Queen, 2016 DTC 1010 [at 2562], 2015 TCC 334-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission consequential reassessment permitted under s. 152(5) Paris J found that, although a rectification order replaced a series of sales of a fishing licence and equipment with a different series of sales, both series dealt with the same "amounts" for the purpose of s. 152(5). ...

Richter & Associates Inc v. The Queen, 2005 TCC 92-- summary under Business Summary Under Tax Topics- Excise Tax Act- Section 123- Subsection 123(1)- Business litigation support services provided by trustee for bankrupt financial institution were an "undertaking" The trustee in bankruptcy for a company ("Castor") which had essentially only engaged in investing in high-yield loans brought an action in its capacity of trustee for the Castor estate against the former auditors ("C&L") for $40 million in damages for breach of contract, and also began a "litigation support business" of providing assistance to most of the creditors (the "Participating Creditors"), including hiring professionals and experts, in connection with their action sounding in negligence against C&L for $800 million in damages. ... After noting (at para. 21) that "the word ‘undertaking' has been defined in … Drumheller v. ... Ct.), as embracing ‘... trades, manufactures, professions, or callings, and any other conceivable kinds of enterprise as well," Archambault J stated (at para. 32): [T]he litigation support services to the Participating Creditors constitute, if not a profession as defined in the Maxse case [[1919] 1 K.B. 647], at least an undertaking as this term is used in the definition of a "business". ...

Richter & Associates Inc v. The Queen, 2005 TCC 92-- summary under Business Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Business litigation support services provided by trustee for bankrupt financial institution were an "undertaking" The trustee in bankruptcy for a company ("Castor") which had essentially only engaged in investing in high-yield loans brought an action in its capacity of trustee for the Castor estate against the former auditors ("C&L") for $40 million in damages for breach of contract, and also began a "litigation support business" of providing assistance to most of the creditors (the "Participating Creditors"), including hiring professionals and experts, in connection with their action sounding in negligence against C&L for $800 million in damages. ... After noting (at para. 21) that "the word ‘undertaking' has been defined in … Drumheller v. ... Ct.), as embracing ‘... trades, manufactures, professions, or callings, and any other conceivable kinds of enterprise as well," Archambault J stated (at para. 32): [T]he litigation support services to the Participating Creditors constitute, if not a profession as defined in the Maxse case [[1919] 1 K.B. 647], at least an undertaking as this term is used in the definition of a "business". ...

Dow & Duggan Log Homes International (1993) Limited v. The Queen, 2019 TCC 280-- summary under Section 12 Summary Under Tax Topics- Excise Tax Act- Schedules- Schedule VI- Part V- Section 12 CRA does not have the discretion to stipulate the documentary requirements for the s. 12 zero-rating CRA assessed on the basis that sales by the appellant of log homes were not zero-rated under Sched. ... In rejecting the Crown’s position that the Minister had the same discretion under s. 12, Wong J stated (at paras. 37, 39): I cannot agree with the Respondent that where one provision is silent as to an evidentiary threshold, it is appropriate or correct to take a threshold from another provision and apply it to the silent provision with the same force of law. … [W]hen dealing with section 12, it is logical and reasonable to refer to the Minister’s list of satisfactory evidence for qualifying under section 1, as a guideline for section 12. ... However, with the exception of one transaction, there “was insufficient evidence available … to adequately trace any of the remaining transactions and conclude that they were zero-rated” (para. 47). ...

MNR, 88 DTC 1363, [1988] 1 CTC 2524 (TCC)-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development The taxpayer's appeal failed with respect to the deduction of expenses it incurred in manufacturing a machine in accordance with the engineering design and detailed drawings of a customer not only because the taxpayer had no right to the results of its research and investigation but also because the evidence fell "far short of establishing the existence of any systematic investigation or search carried out in a field of technology by means of experiment or analysis" (p. 1371). ...

The Queen, 2005 DTC 585, 2005 TCC 216 (Informal Procedure)-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt payments in kind Bell J. rejected the Crown's submission that the taxpayer can only make a deduction under s. 8(1)(i) for amounts paid in cash or by cheque with proof of payment, and found that the taxpayer was entitled to a deduction under s. 8(1)(I)(ii) for snowmobiles, motorcycles and gasoline that he had purchased for his sons as payment for their services in performing mailings to 2,500 people on five different occasions in the year. ...

The Queen, 2009 DTC 912, 2009 TCC 295-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt no evidence of payment through off-settable cash Promissory notes owing by the taxpayers, which were consideration for their acquisition of units of a limited partnership, provided that the interest thereon was to be paid by way of set-off against distributions otherwise payable by the partnership to the taxpayers. ...

., 98 DTC 1816, [1998] 3 CTC 2679 (TCC)-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development Before finding that the taxpayer had been engaged in qualifying SR&ED, Archambault TCJ. noted (at p. 1821) that the Act and Regulations "do not require that... written reports be produced in order for a taxpayer to qualify for the deduction of such expenditures: it is possible to adduce evidence by way of oral testimony". ...

The Queen, 2009 DTC 1388 [at at 2135], 2009 TCC 580, aff'd supra-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt receipt when payment to creditor After noting (at para. 21) that "the case law is clear that an amount may be included in income even where it is only notionally or constructively received", McArthur, J. went on to find that the taxpayer had received insurance policies under a policy that had been assigned by it to a bank given that it benefited from the insurance proceeds being applied to pay off a loan owing by it to the bank. ...

The Queen, 2007 DTC 263, 2006 TCC 677-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt payment by demand loan t was found that bonuses declared payable by the taxpayer to its two directors were paid by it within the 180 day period referred to in s. 78(4) pursuant to a demand loan agreement (notwithstanding that the directors did not report the portion of the demand loan that was not paid in cash until the subsequent year as employment income until that subsequent year). ...