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& J. Music Ltd., 80 DTC 6219, [1980] CTC 287 (FCTD) Grant, DJ:—(1) This is an appeal by the Deputy Attorney General of Canada on behalf of Her Majesty the Queen from the decision of the Tax Review Board in respect of the defendant’s 1974 taxation year dated January 19, 1978, whereby that Board allowed the defendant’s appeal and directed the Minister to either delete the cumulative deduction account calculation from the notice of assessment issued for that year or if on consideration he considered some calculation was required as from June 24, 1974, to make such calculation and amend the assessment accordingly. (2) The parties agreed upon a Statement of Facts which had been signed by the solicitors for both parties, and filed that it may be treated as evidence of all the facts therein set forth. ... SMALL BUSINESS DEDUCTION Section 125 125.(1) There may be deducted from the tax otherwise payable under this Part for a taxation year by a corporation that was, throughout the year, a Canadian- controlled private corporation, an amount equal to 25% of the least of (a) the amount, if any, by which (i) the aggregate of all amounts each of which is the income of the corporation for the year from an active business carried on in Canada, exceeds (ii) the aggregate of all amounts each of which is a loss of the corporation for the year from an active business carried on in Canada, (b) not applicable, (c) the corporation’s business limit for the year, and (d) the amount, if any, by which the corporation’s total business limit for the year exceeds its cumulative deduction account at the end of the immediately preceding taxation year, except that in applying this section for a taxation year after the 1972 taxation year, the reference in this subsection to “25%” shall be read as a reference to “24%” for the 1973 taxation year, “23%” for the 1974 taxation year, “22%” for the 1975 taxation year, and “21 %” for the 1976 and subsequent taxation years. ... MNR v Gunnar Mining Limited, [1970] CTC 152; 70 DTC 6135 where Jackett, P stated at 154 [6137]: In my view, this right of appeal extends to a case where the attack is based on a lack of jurisdiction in the Tax Appeal Board to deliver the judgment attacked** and, that being so, it follows that it extends to a case where, as I conceive it to be here, the attack is really based on a contention that while the matter falls within the Board’s jurisdiction, that Court had no power or authority to deliver the judgment under attack. ** See Provincial Secretary of Prince Edward Island v Egan, [1941] S.C.R. 396, per Duff, CUC at 399: The Respondent relied upon the cases of Earl W Gardner v MNR, 39 Tax ABC 162; 65 DTC 591: where it was said at 163 [591]: The material on which counsel for the Minister based his motion consisted of an affidavit made by one of the solicitors employed in the Department of National Revenue who had knowledge of all the documents which are or have been in the custody or possession of the Minister relating to the matters in question in this appeal. ...

Peter Cundill & Associates Ltd. v. The Queen, 91 DTC 5085, [1991] 1 CTC 197 (FCTD), aff'd 91 DTC 5543 (FCA) Cullen, J.:— Background This is an application by way of statement of claim filed on November 20, 1989, objecting to the Minister of National Revenue's tax reassessments for the plaintiff's 1985 and 1986 taxation years. ... In 1984 the plaintiff entered into an agreement with Peter Cundill & Associates (Bermuda) Ltd. ... Unfortunately a " management or administration fee or charge" is not defined by the Act. ...

S & S Properties LTD v. Her Majesty the Queen, [1978] CTC 412, 78 DTC 6294 Walsh, J:—This is an appeal from the decision of the Tax Review Board dated March 25, 1977, dismissing plaintiff’s appeal from an income tax assessment for its 1973 taxation year. ... On or about May 19, 1970, plaintiff was incorporated under the name of Workinteen Properties Limited and its name was changed to S & S Properties Ltd about February 1971. ... It is the motivation at the time of purchase which is important and when the original motivation of Mr Sherwood at the time the property was purchased by him and his wife in 1967 was frustrated by marital problems and her illness there is nothing to indicate that when the plaintiff S & S Properties Limited (formerly Workinteen Properties Limited) purchased the property in July 1970 the intention had been changed. ...

Mart Steel & Metal Corp. v. R., [1975] C.T.C. 40, 75 D.T.C. 5019 Addy, J: 1 The defendant, a duly licensed wholesaler within the meaning of the Excise Tax Act, RSC 1952, c 100, purchased in November and December 1967, as it had in the past, its inventory of steel from a Canadian importer. ... The licensed wholesaler was not the importer but purchased the goods from the Canadian importer who had imported them from a supplier overseas. 5 Since the case involves subparagraphs 30(1)(c)(i) and (ii) of the Excise Tax Act, as amended by SC 1959, c 23, and regulation 28(1)(c) of the General Excise and Sales Tax Regulations, they are reproduced hereunder for the sake of convenience: 30. (1) There shall be imposed, levied and collected a consumption or sales tax of eight per cent on the sale price of all goods (c) sold by a licensed wholesaler, payable by him at the time of delivery to the purchaser, and the tax shall be computed (i) on the duty paid value of the goods, if they were imported by the licensed wholesaler, or (ii) on the price for which the goods were purchased by the licensed wholesaler, if they were not imported by him, and such price shall include the amount of the excise duties on goods sold in bond; or 28. (1) In this regulation, • “cost of domestic goods” means the price at which domestic goods are invoiced by the supplier, including any amount that the purchaser is liable to pay to the vendor by reason of or in respect of the sale in addition to the amount charged as price, except that (c) on goods purchased at a delivered price, transportation prepaid by the supplier of the goods to an independent carrier may be deducted from the invoiced price of the goods, provided that the amount of the transportation prepaid is shown as a separate item or as a note on the supplier's invoice and the licensed wholesaler has on file, for inspection by Excise Tax Auditors, a certified copy of the relevant transportation bill paid by the supplier. ...

Basf Coatings & Inks Canada Ltd., [1998] 3 CTC 18 Rouleau J.: This is an appeal by the plaintiff pursuant to sections 81.24 and 81.28 of the Excise Tax Act, R.S.C. 1985, c. ...

Dominion Metal & Refining Works Ltd. v. The Queen, 86 DTC 6311, [1986] 2 CTC 47 (FCTD) Joyal, J.: 1. ... Dominion Metal & Refining Works operate a scrap metal business on these premises. ... The Issues of Fact & Theory The Court is asked by the plaintiff to find that at December 31, 1971, its neighbour, Ogilvie Mills, fitted the special requirements to make of it a “special purchaser”. ...

Johnson & Johnson Inc. v. The Queen, 92 DTC 6373, [1992] 2 CTC 86 (FCTD) Cullen, J. ... Veillette (" Veillette"). 11. The chain of command within the Department was that Veillette reported to the Department's District Manager (C. ... The plaintiff maintains that this decision is not in accordance with the law of Canada and refers to the trial judge’s comment in Mohawk and the Supreme Court of Canada's decision in Eli Lilly & Co. ...

Pulp & Paper Ltd. v. R., [1975] C.T.C. 5, 74 D.T.C. 6591 Thurlow, J (per curiam): 1 This appeal is from a judgment of the Trial Division which dismissed the appellant's claim for repayment of money paid by Dominion Engineering Works Limited as taxes in respect of the sale price of a paper making machine constructed by Dominion Engineering Works Limited for the appellant and installed in the appellant's premises by an engineering firm known as Rust Associates Ltd. 2 In the Trial Division the claim was heard jointly with a similar claim by The Price Company Limited on some evidence common to both and on an agreed statement of facts which is set out in full in the reasons for judgment of the learned trial judge. ...

Damka Lumber & Development Ltd. v. The Queen, 90 DTC 6101, [1990] 1 CTC 127 (FCTD) Martin, J.: —In 1981 the plaintiff, Damka Lumber & Development Ltd. ...

Courier Trading & Enterprises LTD v. Her Majesty the Queen, [1977] CTC 346 Smith, DJ:—In this action the plaintiff is appealing the reassessment of its income for the taxation year 1971, by which the Minister of National Revenue assessed its income for tax purposes at $30,000 more than the amount shown on its income tax return for that year. ... The plaintiff, Courier Trading & Enterprises Ltd, non-active since the sale of its two aircrafts to the plaintiff in April 1971, is a dealer in used aircraft. ...