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Buckman v. MNR, 91 DTC 1249, [1991] 2 CTC 2608 (TCC) -- summary under Exempt Receipts/Business

MNR, 91 DTC 1249, [1991] 2 CTC 2608 (TCC)-- summary under Exempt Receipts/Business Summary Under Tax Topics- Income Tax Act- Section 9- Exempt Receipts/Business Funds misappropriated by a solicitor were income to him. ...

Buckman v. MNR, 91 DTC 1249, [1991] 2 CTC 2608 (TCC) -- summary under Expense Reimbursement

MNR, 91 DTC 1249, [1991] 2 CTC 2608 (TCC)-- summary under Expense Reimbursement Summary Under Tax Topics- Income Tax Act- Section 9- Expense Reimbursement Funds misappropriated by a solicitor were income to him. ...

Angoss International Ltd. v. R., 99 DTC 567, [1999] 2 CTC 2259 (TCC) -- summary under Article 12

., 99 DTC 567, [1999] 2 CTC 2259 (TCC)-- summary under Article 12 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 12 A lump-sum payment made for a non-exclusive licence to source code to be used by the taxpayer in manufacturing software to be sold by it was exempt under s. 212(1)(d)(vi) and under Article XII, para. 3 of the Canada-U.S. ...

Gold Line Transport Ltd. v. MNR, 92 DTC 2005, [1992] 2 CTC 2561 (TCC) -- summary under A

MNR, 92 DTC 2005, [1992] 2 CTC 2561 (TCC)-- summary under A Summary Under Tax Topics- Income Tax Act- Section 13- Subsection 13(21)- Undepreciated Capital Cost- A The taxpayer acquired a truck at the time property in the truck passed to it under the New Brunswick Sale of Goods Act, rather than at the later time of delivery and registration of the truck with the Motor Vehicle Registrar. ...

Robertson v. The Queen, 97 DTC 449, [1996] 2 CTC 2269 (TCC) -- summary under Capital Loss v. Loss

The Queen, 97 DTC 449, [1996] 2 CTC 2269 (TCC)-- summary under Capital Loss v. ...

Robertson v. The Queen, 97 DTC 449, [1996] 2 CTC 2269 (TCC) -- summary under Subsection 39(4)

The Queen, 97 DTC 449, [1996] 2 CTC 2269 (TCC)-- summary under Subsection 39(4) Summary Under Tax Topics- Income Tax Act- Section 39- Subsection 39(4) The taxpayer was found not to have made a valid election under s. 39(4) given that the election form filed with its return was incomplete, and the completed election form was not filed until later. ...

Halak v. MNR, 89 DTC 531, [1989] 2 CTC 2273 (TCC) -- summary under Subsection 37(1)

MNR, 89 DTC 531, [1989] 2 CTC 2273 (TCC)-- summary under Subsection 37(1) Summary Under Tax Topics- Income Tax Act- Section 37- Subsection 37(1) Because the taxpayer had ceased to make SR&ED expenditures by 1983, he lost the ability to carry forward his pre-1983 expenditures. ...

Halak v. MNR, 89 DTC 531, [1989] 2 CTC 2273 (TCC) -- summary under Subsection 37(4)

MNR, 89 DTC 531, [1989] 2 CTC 2273 (TCC)-- summary under Subsection 37(4) Summary Under Tax Topics- Income Tax Act- Section 37- Subsection 37(4) Because a patent accords the investor the exclusive right to exploit his invention for profit, and is only granted after the invention is created, expenses incurred by the taxpayer with respect to a patent application did not qualify. ...

Benson v. MNR, 92 DTC 2145, [1992] 2 CTC 2631 (TCC) -- summary under Urban Centre

MNR, 92 DTC 2145, [1992] 2 CTC 2631 (TCC)-- summary under Urban Centre Summary Under Tax Topics- Income Tax Regulations- Regulation 7302- Subsection 7302(1)- Urban Centre Kenora and Keewatin, which alone did not meet the minimum population and population density requirements set out in Regulation 7302(1), nonetheless in combination qualified as an urban centre. ...

Richcraft Homes Ltd. v. The Queen, 95 DTC 657, [1995] 2 CTC 2714 (TCC) -- summary under Paragraph 20(1)(ee)

The Queen, 95 DTC 657, [1995] 2 CTC 2714 (TCC)-- summary under Paragraph 20(1)(ee) Summary Under Tax Topics- Income Tax Act- Section 20- Subsection 20(1)- Paragraph 20(1)(ee) Rip TCJ. followed the Guaranteed Homes case in finding that the costs of installing sanitary and storm sewers in a housing subdivision development were not currently deductible. ...

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