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Wattie & Anor., [1998] BTC 438 (PC)-- summary under Exempt Receipts/Business Summary Under Tax Topics- Income Tax Act- Section 9- Exempt Receipts/Business Before going on to find that a lump sum received by an accounting firm in consideration for entering into a lease of office premises was a capital receipt, Lord Nolan stated (at p. 446) that: "The crucial question is whether in all the circumstances, the payment or receipt can properly be attributed to a particular year. ...

Wattie & Anor., [1998] BTC 438 (PC)-- summary under Expense Reimbursement Summary Under Tax Topics- Income Tax Act- Section 9- Expense Reimbursement Before going on to find that a lump sum received by an accounting firm in consideration for entering into a lease of office premises was a capital receipt, Lord Nolan stated (at p. 446) that: "The crucial question is whether in all the circumstances, the payment or receipt can properly be attributed to a particular year. ...

& C. Ltd. (1983), 148 DLR (3d) 348 (N.S. C.A.)-- summary under Subparagraph 212(1)(b)(ii) Summary Under Tax Topics- Income Tax Act- Section 212- Subsection 212(1)- Paragraph 212(1)(b)- Subparagraph 212(1)(b)(ii) Sydney Steel Corporation was not an agent of the Crown given that in controlling the day-to-day operations of its plant it was operating independently, and notwithstanding that its directors and officers were appointed by the Crown. ...

Arthur Young McClelland Moores & Co., [1989] BTC 587 (HL)-- summary under Paragraph 96(1)(a) Summary Under Tax Topics- Income Tax Act- Section 96- Subsection 96(1)- Paragraph 96(1)(a) Lord Oliver rejected a finding of the Court of Appeal that a firm of accountants could be regarded as a "notionally distinct entity" in order to assess the purpose of expenditures incurred by it in reimbursing the relocation expenses of its partners. ...

Arthur Young McClelland Moores & Co., [1989] BTC 587 (HL)-- summary under Paragraph 96(1)(f) Summary Under Tax Topics- Income Tax Act- Section 96- Subsection 96(1)- Paragraph 96(1)(f) 'salary" to partner is part of profits division Lord Oliver stated (p. 589) that "if, with the agreement of his partners, [a partner] pays himself a 'salary', this merely means that he receives an additional part of the profits before they fall to be divided between the partners in the appropriate proportions. ...

Minister of Municipal Affairs of the Province of New Brunswick (1986), * A.P.R. ...

Akman & Sons (Fla) Inc. v. Chipman (1987), 38 BLR 185 (Man QB)-- summary under Subsection 98(1) Summary Under Tax Topics- Income Tax Act- Section 98- Subsection 98(1) A real estate development partnership was terminated by the statement of the plaintiff that it wished to terminate the partnership and that it would not be paying its share of a balloon payment coming due on a mortgage secured on the partnership property, notwithstanding that a termination agreement was not concluded until later. ...

& Ors. v. The Commissioners of Income Tax, [1985] BTC 550 (PC)-- summary under Retroactivity/Retrospectivity Summary Under Tax Topics- Statutory Interpretation- Retroactivity/Retrospectivity "While it is always open to a sovereign Parliament to change tax rules for the future, and even to do so retrospectively provided that the requisite intention is made clear, one intention not readily to be attributed to the legislature is that of disturbing legitimate expectations upon the faith of which development companies had earlier made irrevocable elections not to claim initial allowances. ...

& E. Commrs v. Bell Concord Educational Trust Ltd., [1989] BTC 5061 (C.A.)-- summary under Paragraph 149(1)(l) Summary Under Tax Topics- Income Tax Act- Section 149- Subsection 149(1)- Paragraph 149(1)(l) An incorporated college which, in fixing the student fees, budgeted for a substantial surplus of revenues over expenditure to be applied in maintaining and improving the school's facilities, was providing education "otherwise than for profit" because the surplus could never redound for the profit of any member but must instead be applied for the charitable purposes of the company. ...

Dew Engineering & Development Ltd. v. The Queen, 96 DTC 1765 (TCC)-- summary under Subsection 37(8) Summary Under Tax Topics- Income Tax Act- Section 37- Subsection 37(8) A portable laboratory composed of five modules connected to one another by bolts (and that were almost identical to the components of the walkways used at the Ottawa International Airport) was found (at p. 1770) not to be a building given that it was "not installed and intended to remain in a particular location". ...