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Deeny & Ors v. Gooda Walker Ltd., [1995] BTC 470 (CA)-- summary under Compensation Payments Summary Under Tax Topics- Income Tax Act- Section 9- Compensation Payments Damages received by Lloyd's names pursuant to their action against agents (who were member's agents) for their failure to exercise reasonable skill and care in conducting the business of underwriting on behalf of the names, were taxable as being received in respect of a trade carried on in the U.K. ...

& E. Cmners, [1988] BTC 5160 (Q.B.D.)-- summary under Subparagraph 8(1)(i)(i) Summary Under Tax Topics- Income Tax Act- Section 8- Subsection 8(1)- Paragraph 8(1)(i)- Subparagraph 8(1)(i)(i) leisure and amenity management was not a profession The members of a non-profit organization formed to provide a central organization for persons described as engaged in the "profession" of leisure and amenity management, were not practising a "profession". ...

Keir & Cawder, Ltd. v. C.I.R. (1958), 38 TC 23 (C.S. (1st Div.))-- summary under Paragraph 111(5)(a) Summary Under Tax Topics- Income Tax Act- Section 111- Subsection 111(5)- Paragraph 111(5)(a) The taxpayer, which sold materials for use in construction projects, made a foray into the field of construction contracting which was terminated on the death of a consulting engineer whose services it had retained. ...

Keir & Cawder, Ltd. v. C.I.R. (1958), 38 TC 23 (C.S. (1st Div.))-- summary under Compensation Payments Summary Under Tax Topics- Income Tax Act- Section 9- Compensation Payments The taxpayer, whose main activity was carrying on the trade of quarrymasters, sought to extend its business to civil engineering contracting by retaining a firm of consulting engineers to provide the services and reputation of one of their engineers. ...

Capital City Savings & Credit Union Ltd. v. 299474 Alberta Ltd., [1990] 3 WWR 763 (Alta. ...

Abercorris Slate & Slabe Co. (1887), 37 Ch. D. 260, [1886-90] All ER 509-- summary under Investment Contract Summary Under Tax Topics- Income Tax Act- Section 12- Subsection 12(11)- Investment Contract Chitty J. stated (at Ch.D. p. 264): In my opinion a debenture means a document which either creates a debt or acknowledges it, and any document which fulfills either of these conditions is a "debenture. ...

P & O (Dover) Ltd. v. Commissioners of Customs and Excise, [1992] V.A.T.T.R. 221-- summary under Subsection 169(1) Summary Under Tax Topics- Excise Tax Act- Section 169- Subsection 169(1) The appellant along with seven individual employees was charged with manslaughter in connection with the sinking of its vessel. ...

Arthur Young McClelland Moores & Co., [1989] S.TC 898 (HL)-- summary under Subsection 103(1) Summary Under Tax Topics- Income Tax Act- 101-110- Section 103- Subsection 103(1) "salary" to partner is a profits distribution In discussing the nature of a partnership, Lord Oliver stated (p. 900): "A partner working in the business or undertaking of the partnership is in a very different position from an employee... ...

Arthur Young McClelland Moores & Co., [1989] S.TC 898 (HL)-- summary under Section 96 Summary Under Tax Topics- Income Tax Act- Section 96 partner salary is a draw In discussing the nature of a partnership, Lord Oliver stated (p. 900): A partner working in the business or undertaking of the partnership is in a very different position from an employee... ...

Weisz Rocchi & Scholes v. The Queen, [2001] 2 CTC 2520, 2001 DTC 3705 (TCC)-- summary under Onus Summary Under Tax Topics- General Concepts- Onus Bowman T.C.J. indicated that the onus put on a taxpayer to challenge an assessment of the Crown did not apply where the Minister imposed a penalty: "It is contrary to the most fundamental precepts of the law and of ordinary procedural fairness that a government should be entitled to impose a penalty and then sit back and say to its subject: 'Show why you should not be penalized'. ...