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Newfoundland Light & Power Co. Ltd. v. The Queen, 90 DTC 6166, [1990] 1 CTC 229 (FCA)-- summary under Timing Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(a)- Timing liability re holdback amounts not yet ascertained In computing the amount of maintenance expenses which were deducted by it, the taxpayer included holdbacks which were not payable by it to the contractors until the work had been accepted by the engineer through a certificate. ...

Coopers & Lybrand Ltd., Trustee of Hawboldt Hydraulics (Canada) Inc., 94 DTC 6541, [1994] 2 CTC 336 (FCA)-- summary under Hansard, explanatory notes, etc. ...

Fawcett & Son, Ltd. v. The Queen, 80 DTC 6195, [1980] CTC 293 (FCA)-- summary under Paragraph 256(1)(b) Summary Under Tax Topics- Income Tax Act- Section 256- Subsection 256(1)- Paragraph 256(1)(b) control passed to the executor immediately upon death A legatee of a control bloc of shares who was also the sole executor of the estate obtained control of the company immediately upon the death of the testator, notwithstanding that the will was not probated until after the end of the company's taxation year, because title to the shares vested in him immediately upon the death by force of the will, and his right to vote the shares was not dependent upon those shares being registered. ...

John Shipbuilding & Dry Dock Co. Ltd., 80 DTC 6272, [1980] CTC 352 (FCA)-- summary under Article 12 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 12 lump sum for indefinite right to use property not a royalty Thurlow, C.J. stated (p. 6275) that "'royalties'... connotes a payment calculated by reference to the use or to the production or revenue or profits from the use of the rights granted" and that "neither 'rentals' nor 'royalties', in the ordinary connotation... includes a lump sum payment for the use of or for the privilege of using property indefinitely. ...

Johnson & Johnson Inc., 94 DTC 6125, [1994] 1 CTC 244 (FCA)-- summary under Timing Summary Under Tax Topics- Income Tax Act- Section 9- Timing backdating of effective time of sales tax refund A federal sales tax refund was not receivable by the taxpayer until the Minister had given some public and irrevocable indication thereof. ...

Newfoundland Light & Power Co. Ltd. v. The Queen, 90 DTC 6166, [1990] 1 CTC 229 (FCA)-- summary under A Summary Under Tax Topics- Income Tax Act- Section 13- Subsection 13(21)- Undepreciated Capital Cost- A Ten percent of all payments due to contractors by the taxpayer for various capital improvements were not payable by it until the contracts have been substantially completed to the satisfaction of the supervising engineer, and all the claims of sub-contractors and employees have been met by the contractors. ...

Coopers & Lybrand Ltd., Trustee of Hawboldt Hydraulics (Canada) Inc., 94 DTC 6541, [1994] 2 CTC 336 (FCA)-- summary under Class 29 Summary Under Tax Topics- Income Tax Regulations- Schedules- Schedule II- Class 29 An operation of repairing and "re-manufacturing" hydraulic systems for customers (including the replacement of a part or parts of a customer's hydraulic system with the part or parts manufactured by the taxpayer) was found not to be the manufacturing of goods "for sale" on the basis of the "well-known distinction between manufacturing for the purpose of sale and manufacturing for the purpose of repair services", and in light of Parliament's objective in enacting the legislation, which "was encouragement of increased production of manufactured and processed goods to be placed on the domestic and international markets in competition with foreign manufacturers" (p. 6548). ...

Al Saunders Contracting & Consulting Inc., 2020 FCA 89-- summary under Hansard, explanatory notes, etc. ...

Coopers & Lybrand Ltd., 80 DTC 6281, [1980] CTC 367 (FCA)-- summary under Subsection 227(9) Summary Under Tax Topics- Income Tax Act- Section 227- Subsection 227(9) The payment by a receiver-manager of the net amount of the unpaid wages of the employees of the debtor company, without any deduction or remittance on account of taxes, was characterized as a default under S.227(8) (resulting in a 10% penalty) rather than S.227(9) (under which, prior to its replacement by the present ss.227(9) and (9.4) there in effect was a 110% penalty). ...

Marsh & McLennan, Ltd., 83 DTC 5180, [1983] CTC 231 (FCA)-- summary under Canadian Investment Income Summary Under Tax Topics- Income Tax Act- Section 129- Subsection 129(4)- Canadian Investment Income funds employed and risked in the business were used in the business Interest earned, on the investment of funds received by an insurance broker, during the period before those funds had to be paid to the insurers, was held not to be Canadian investment income under the pre-1979 version of the definition. ...