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La cour a conclu, à la page 5065, que "... ni la Loi de I'impoôt sur le revenu ni la jurisprudence n'autorisent les tribunaux à ne pez tenir compte de l'usage direct qu'un contribuable fait d'argent emprunté... ...

The taxpayer's capital gains con- sist only of those gains which would not other- wise be included in income ("... to the extent of the amount thereof that would not... be included in computing his income... ...

For example, it seems to us that the XXX project (W/P 10-8 & 10-9) included field tests on a new product which appear to have involved XXXX which helped to optimize the design of the eventual new product. ...

Prepared by: ORIGINAL SIGNED BY Approved by: Chief Services, Public Utilities & Exempt Corporations Section Corporate Rulings Division. ...

Snider, Section Chief Specialty Rulings Advanced Audit & Investigations Directorate Training Programs Section S. ...

Dans l'arrêt Youngman (86 DTC 6584), les actionnaires bénéficiaient de l'usage exclusif d'une résidence d'un coût de tout près de 400 000 $. ...

Situation 4 (i) Opco was incorporated with all of its shares hating been issued to one trust as follows: Shareholder No. and Class of Shares Subscription Price Trust 200,000 Class A preferred 200,000 Trust 1,000 common $ 1,000 The Class A preferred shares are redeemable and retractable for $l each and bear a 7% non-cumulative dividend. ...

However, based on two previous decisions, (Thompson Constr'n & Vancouver Tug Boat) he felt constrained as a matter of consistency to treat boiler costs as capital. ...

Si l'on utilise la méthode du coût moyen pour déterminer le coût des actions, le PBR de chaque action pour le bénéficiaire serait de 167 667 $. ...

In this case, Partner A's ACB of its partnership interest at the time of admission of Partner 8 would be $10 million for purposes of allocating income, losses or C0GPE, as the case may be, not $ nil as suggested in the hypothetical situation. ...