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Hadiken Concrete & Supply Ltd. v. The Queen, docket 96-3382-IT-G Date: 19960612 Docket: 96-3382-IT-G; 96-3383-IT-G BETWEEN: HADIKEN CONCRETE & SUPPLY LTD., LAWRENCE HADIKEN Appellants, and HER MAJESTY THE QUEEN, Respondent, Reasons for Judgment Bell, J.T.C.C. ... FACTS [2] At the commencement of his submissions, Respondent's counsel said that if the sale by Lawrence Hadiken ("Lawrence") was on capital account, then the sale by Hadiken Concrete & Supply Ltd. ... This was a "roll-over" pursuant to section 85 of the Income Tax Act (" Act "). ...

L’appelante en effet a acquis de nouveaux clients importants dont la nature et le montant des primes sont tels que ci-après décrits: Noms de nouveaux clients Primes Une compagnie de construction $ 52,000 Une compagnie de matériaux de construction $ 35,000 Une compagnie de bois $ 88,000 Une compagnie d’acier $ 70,000 Un commerce de moulin à scie $ 14,000 $259,000 Le revenu additionnel qui en est découlé constitue environ $40,000 à $45,000 de commissions. 3.13 Un autre élément d’augmentation de revenus, selon M Castelli, fut l’augmentation des primes d’assurance-automobile. ... Sa Majesté la Reine c Baine, Johnston & Co Ltd, [1977] CTC 556; 77 DTC 5394; 8. Crosbie & Co Ltd c MNR, [1978] CTC 2091; 78 DTC 1083; 9. Walter J Burian c Sa Majesté la Reine, [1976] CTC 725; 76 DTC 6444; 10. ...

Canadian Propane Gas & Oil Ltd. v. MNR, 73 DTC 5019, [1972] CTC 566 (FCTD) Cattanach, J:—These are appeals from the assessment of the appellant to income tax for its 1966 and 1967 taxation years by the Minister. ... Subsequently the corporate name was changed to Canadian Propane Gas & Oil Limited. ... In assessing the appellant as he did the Minister invoked the provisions of paragraph 20(6)(g) of the Income Tax Act and accordingly reduced the capital cost of the Class 8 and Class 10 depreciable assets as follows: Class 8 Class 10 Total Zenith Purchase price $161,000.00 $136,000.00 $297,000.00 Allowed by Minister 55,685.00 53,742.00 109,427.00 Reduction $105,315.00 $ 82,258.00 $187,573.00 Burro Purchase price $242,685.00 $246,150.00 $488,835.00 Allowed by Minister 65,726.00 78,337.00 144,063.00 Reduction $176,959.00 $167,813.00 $344,772.00 Grover’s Purchase price $145,530.00 $ 41,532.00 $187,062.00 Allowed by Minister 62,750.00 30,532.00 93,282.00 Reduction $ 82,780.00 $ 11,000.00 $ 93,780.00 In determining the amounts that the Minister allowed as being reasonably regarded as being in part the consideration for the depreciable property within Classes 8 and 10, the Minister considered each item within those classes as outlined in Schedules A, B and C to his Reply to the Notice of Appeal. ...

Osler, Hammond & Nanton Limited v. Minister of National Revenue, [1961] CTC 462, 61 DTC 1291 THORSON, P. ... Subject to the other provisions of this Part, income from a business or property is the profit therefrom for the year. ’ ’ and Section 139(1) (e) defines ‘‘business’’ as follows: “139. (1) In this Act, (e) ‘business’ includes a profession, calling, trade, manufacture or undertaking of any kind whatsoever and includes an adventure or concern in the nature of trade but does not include an office or employment.” ... After the board had approved of the sale it instructed him to dispose of them and he did so through the partnership Osler, Hammond & Nanton which sold the shares for the appellant on the Toronto Stock Exchange. ...

Art. 1er, sec. 2. § 3. et sec. 9 § 4. Or, quel est le sens de cette disposition? ... On appelle directs ceux que les contribuables acquittent eux-mêmes pour leur propre compte; on appelle indirects ceux dont certains d’entre eux ne font que l’avance et dont ils obtiennent le remboursement des mains d’autres personnes. ‘ ‘ Mill—Principles of Political Economy, Livre 5, ch. 8,$ § 1, nous dit: "‘Taxes are either direct or indirect. ... Et Mill, ch. 6, § 1er exprime la même pensée dans un style plus grave: "Are direct or indirect taxes the most eligible? ...

B & J Music Limited v. Her Majesty the Queen, [1981] CTC 315 Gibson, J:—B & J Music Limited (formerly Buegeleisen & Jacobson Limited) until 24 June 1974 was controlled by non-residents of Canada namely by residents of the United States. ... B & J Music Limited appeals from assessments for tax in those years in this action. ... In my view, section 125 of the Income Tax Act is a special section affording a “Canadian-controlled private corporation” special tax treatment and it does not in any of its provisions refer to any other corporations; and further Parliament did not legislate in this section to deny the so-called small business deduction to any corporation such as B & J Music Limited which was not in 1971 a “Canadian-controlled private corporation". ...

North West Tent & Awning Co LTD v. Minister of National Revenue, [1976] CTC 2332, 76 DTC 1227 Delmer E T aylor:—-—This is an appeal from an income tax assessment for the year 1970. ... Exhibit A-1 is reproduced to provide the details: North West Tent & Awning Co Ltd Due from Norseman Products Ltd November 30, 1970 Trade Loan Total Sept. 30, 1968 Norseman Products Ch# 4706 $ 5,000.00 $ 5,000.00 30, Lamond Dewherst 400.00 400.00 30, Langstin et al rent 1,850.00 1,850.00 Oct. 31 Norseman Products 14,000.00 14,000.00 31 Merchandise $16,500.00 16,500.00 November 30, 1968 Cash re postage 11.00 11.00 1966 balance 223.15 223.15 November 30, 1969 Group insurance paid by NWT & A 30.02 30.02 16,500.00 21,514.17 38,014.17 Cash received 4,000.00 4,000.00 16,500.00 17,514.00 34,014.17 Amount written off as uncollectable 16,500.00 17,514.17 34,014.17 At the date of bankruptcy, approximately November 1970, Norseman was no longer owned by the three shareholders, Bryant, Fuller and McFadden, since, due to both financial and operational difficulties encountered by the company early in the year 1969 and in 1970, these three had disposed of their shares in Norseman in July 1970 to Triangle Industries Ltd, a company not associated in any way with the appellant. ... It is not shown either in 1968 or in 1969 as a “current asset”, the references indicate a longer term investment. (2) Conversely, in the financial statements of Norseman, also submitted as evidence by the respondent, at November 30, 1968, the amount is shown as part of “Loan Payable” and described as “North West Tent & Awning Co Ltd—$37,984.00”; and at November 30, 1969, under “Long-Term Debt” as “Loan Payable to North West Tent & Awning Co Ltd—$38,014.00”. (3) In both situations described in point (2) above, ihe amounts are included in the same grouping and content as the “Shareholders’ Loans totalling $55,000.00”. (4) In response to questioning, Mr Bryant gave evidence that the reason he did not simply expand the existing operation of the appellant company to undertake the new role of manufacturing tent trailers commenced by Norseman in 1968, was that there was a substantial liquidity problem in the appellant company at that time. ...

Muir Cap & Regalia Limited v. Minister of National Revenue, 91 DTC 533, [1991] 1 CTC 2342 (TCC) Mogan, T.C.J. ... (the ” numbered company") and all of the former shareholders of the appellant took shares in the numbered company in the same proportion as their former shareholdings in the appellant. ... The ratio of current assets (including term deposits) to current liabilities in 1983 and 1984 is even more significant: 1983 1984 Term Deposits $245,977 $254,288 Payable to Parent Company $229,800 $169,698 Retained Earnings $119,218 $206,594 1983 1984 Current Assets $400,779 $448,728 Current Liabilities $ 38,699 $ 59,228 On the above facts, I cannot conclude that the appellants fund of term deposits, was“ employed and risked in the business” in the words of Le Dain, J. which were adopted by the Supreme Court of Canada in Ensite. ...

Atlantic Mini & Modular Homes (Truro) v. The Queen, docket 98-1693-GST-I (Informal Procedure) Date: 19990719 Docket: 98-1693-GST-I BETWEEN: ATLANTIC MINI & MODULAR HOMES (TRURO) LTD., Appellant, and HER MAJESTY THE QUEEN, Respondent. ... The Minister is of the opinion that the used mobile homes sold by the Appellant are residential complex within the meaning of the Excise Tax Act (the " Act ") and it follows that GST should be remitted on the taxable supplies provided by the Appellant. ... " [16] A "residential complex" includes a mobile home as defined under subsection 123(1) of the Act which says: "... ...

Ronda Holdings Limited, Checker Industrial Rubber & Tire Limited, Cartier Parking Limited v. ... Law — Cases at Law — Analysis 4.01 Law The main provisions of the Income Tax Act involved in this case are 251(2)(a), 251(5)(a), 256(l)(a) to (e) and 256(2). ... W Ralston & Co (Canada) Ltd v MNR, [1982] CTC 2108; 82 DTC 1128; 9. ...