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"Income" was defined (in part) as "the annual net profit or gain * * * as being profits * * * received by a person * * * from any trade, manufacture or business * * * whether derived from sources within Saskatchewan or elsewhere. ... By section 3, income is defined; and income of the kind we are considering, profits of a business, is "profits *. * * received by a person * * * from any trade, manufacture or business * * * whether derived from sources within Saskatchewan or elsewhere. ... In section 4 it is enacted:— The following incomes shall not be liable to taxation hereunder: *** (m) profits earned by a corporation or joint stock company * * * in that part of its business carried on at a branch or agency outside of Saskatchewan. ...

Canada, 2005 DTC 5538, 2005 SCC 55, [2005] 2 S.C.R. 643                                                    SUPREME COURT OF CANADA     Citation:   Mathew v. ... Canada, [2002] 2 F.C. 288, 2001 FCA 260.   Statutes and Regulations Cited   Income Tax Act, R.S.C. 1985, c. 1 (5th Supp  .), ss. 18(13)  , 96  , 245(1)   to (4)  , 248(10)  .   ... Pitfield  $         55,000-$            468,845   C. C. Sturrock  $         88,000-$            750,152   Total Class A   $     1,503,334  -$       12,815,020         Class B         TFTI  $                2-$         2,095,377   NSFC  $                1-$            523,844   Kaulius  $                1-$            523,844   Total Class B    $                 4  -$         3,143,065                   Total Class A and B  $     1,503,338-$       15,958,085                                                                      24                                During the relevant period, neither Partnerships A nor B ever acquired or sold any property other than the Portfolio Assets.   25                                By September 30, 1993, as a result of the sale of some of the Portfolio Assets and the write-down of the remaining assets to fair market value, Partnership A realized losses in excess of $52 million. ...

(Abella J. concurring) Dissenting Reasons: (paras. 254 to 265) Moldaver J.         ... Minister of National Revenue ” (2004), 45 C.B.R. (4th) 244.                     ... JJ. were delivered by                       Côté J. — I.                ...

Highways — Duty to keep highway in repair — Failure to maintain stop sign in proper position — Plaintiff injured in collision at intersection — Liability of Department — The Highway Improvement Act, R.S.O. 1960, c. 171, s. 33. ... [Page 533] The Department ’ s appeal and C ’ s cross-appeal were dismissed. ... He allowed: Out of pocket expenses to the date of trial, agreed upon,   $      13,801.53   Loss of salary to date of trial                        33,800.00 Additional expenses for upkeep of son............................................................                 600.00   Expenses of appointing Committee.................................................................                 529.00   Estimated hospital expenses for 5 years from date of trial           20,075.00   Estimated medical ’ expenses for 5 years from date of trial             2,600.00   Estimated loss in connection with options to purchase stock           18,590.00   The present value at the date of the trial of Jennings ’ loss of salary for the ensuing 5 years after deducting estimated income tax from gross earnings..............................................................................................................................         104,000.00   Loss of enjoyment of life.....................................................................................             2,000.00   These items total $195,995.53, but apparently there was some correction not appearing in his reasons as the total arrived at by the learned trial judge was $195,795.53. ...

R‑20, s. 54 — Bankruptcy and Insolvency Act, R.S.C. 1985, c. B-3, ss. 97(3)  , 136   to 147  .   ... C-20, s. 11.   Bankruptcy and Insolvency Act, R.S.C. 1985, c. B-3, ss. 30(1)   (d), 67(1)  , 71(2)  , 97(3)  , 121  , 135  , 136   to 147  .   ... English version of the judgment of the Court delivered by   Deschamps J. —   1.     ...

Quebec (Deputy Minister of Revenue), 2005 DTC 5605, [2005] 2 S.C.R. 598, 2005 SCC 53                                                    SUPREME COURT OF CANADA     Citation:   Moufarrège v. ... Richard Moufarrège Respondent   Official English Translation   Coram: McLachlin C.J. and Major, Bastarache, Binnie, LeBel, Deschamps and Charron JJ.     ... on appeal from the court of appeal for quebec   Income tax – Deduction – Interest – Interest paid on loan used to earn income from business or property – Source of income ceasing to exist – Interest not deductible – Taxation Act, R.S.Q., c. ...

C-36, s. 18.3(1)   — Excise Tax Act, R.S.C. 1985, c. E-15, s. 222(3)  .                     ... E‑15, s. 222  .   Income Tax Act, R.S.C. 1985, c. 1 (5th Supp  .), ss. 227(4)  , (4.1)  .   ... B-3   (“ BIA   ”) provision confirming ― or explicitly preserving ― its effective operation ...

Canada, [1999] 3 S.C.R. 616   Shell Canada Limited   Applicant   v.   ... Canada   File No.:  26596.   1998:  December 16.   Present:  Binnie J.   ... Cases Cited   Referred to:   R. v. Keegstra, [1995] 2 S.C.R. 381.   Statutes and Regulations Cited   Income Tax Act  , R.S.C., 1985, c. 1 (5th Supp  .).   ...

John’s Trust Syndicate in 1952.................... $     77,285.05   Less cost of same @ $1.00 per share............... 37,500.00       $     39,785.05 for 1954     Proceeds from sale of shares of Inland Natural Gas Co. ... Particulars of the purchases and sales are as follows: Date Number Purchased Price Per Share Number Sold Sales Price Per Share 15 January 1954...............     16,500 2.48/2.70 13 May............................... 500 3.19     21 May............................... 2,100 2.30/2.50     1 June................................ 2,000 2.57/2.62     6 July.................................. 2,900 0.91/2.51½     8 July.................................. 3,000 1.31/1.36     19 July................................ 1,000 1.16     17 September................... 2,000 1.95     27 September................... 2,000 2.02     19 October........................     2,500 2.63 12 November.................... 2,500 2.01½     23 November....................     2,000 2.75/2.85 3 December......................     1,000 2.68½ 6 December......................     8,000 2.78½/2.83 7 December......................     4,000 2.88½ Total........................ 18,000   34,000   On March 31, 1955, the appellant purchased a further 2,500 shares of Inland Natural Gas at $2.70 per share and on June 19, 1955, sold 2,500 shares of Inland Natural Gas at $3.40/3.50. ... The re-assessment is as follows: Profit on sale of shares of Yankee Princess Oils Ltd. from 29th January, 1952, to 21st April, 1952, as per schedule filed with respondent   105,250 shares.............................................................. $110,157.34 [Page 423] Less:       Purchase of 31st January, 1952, shown as sale in error       500 share..............................................   383.06       109,774.28   Add:       Sale of 5th March, 1952, not included in schedule filed       2,000 shares........................................   2,135.00       111,909.28   Less:       Cost of shares sold       92,800.................................................. $6,750.00     13,950 @ 7½¢................................... 1,046.25 7,796.55         $104,113.03 The 106,750 shares in Yankee Princess Oils material to this appeal were acquired by the appellant upon three occasions: (a) 20,250 shares were acquired upon the incorporation of Yankee Princess Oils on September 24, 1948; (b) 65,000 shares were acquired in August 1951; (c) 40,000 shares were acquired on December 21, 1951. ...

(Re)   Neutral citation:  2001 SCC 89.   File No.:  27846.   2001:  November 7; 2001:  December 7.   ... P‑21, s. 8  -- Customs Act, R.S.C. 1985, c. 1 (2nd Supp  .), s. 108(1).   ...