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Shultup Management & Investments LTD v. Minister of National Revenue, [1972] CTC 2655 The Chairman (orally):—This is an appeal by Shultup Management & Investments Ltd, a company incorporated under the laws of the Province of British Columbia, against a Notice of Reassessment by the Minister for the taxation year 1962. ... Zielinski went to the specified location and staked the area of the old workings, and continued on to stake a total of 14 claims, during the course of which assignment he managed to personify the classical mind’s-eye picture of a prospector chipping away at outcroppings and deciding by “an eyeball assessment” — a talent gained through years of experience — whether or not a particular area was worthy of staking and recording or not. ... I have read the evidence in great detail, and I find nothing in the line of fact that would allow me to infer that the appellant company was the person who made the arrangement — or the corporation that made the arrangement — with Cohen as contemplated by subsection 83(3). ...

Having done so, it did seem logical to the appellant that Ogilvie paid $185,000 for only a piece of paper — the lease — giving that company the rights inherent therein. ... It was as much “notional” to Ogilvie as it was to Dominion — it simply did not exist. ... As I see it, that was a purely mathematical exercise — a procedure specifically rejected as applicable by Mr Wise. ...

A I don’t know whether I can answer you that directly — you know — everything that one does in business today — you have the two (2) facets: one is the operations, and the other is the financial, if you want, and it is very complex, especially to a person such as myself, and I do depend upon professional counsel. ... Q A fair assumption — there would be no problem with these preferred shares?... ... Alpine Drywall & Decorating Ltd v MNR, [1966] CTC 359; 66 DTC 5263; 6. ...

Saint John Shipbuilding & Dry Dock Co LTD v. Minister of National Revenue, [1976] CTC 2370, 76 DTC 1283 Delmer E Taylor:—This is an appeal from income tax assessments for the years 1971, 1972 and 1973. ... The following are quotations from Exhibit A-1: AUTOKON LICENSE AGREEMENT THIS AGREEMENT made this 8th day of April, 1971, BY AND BETWEEN: SAINT JOHN SHIPBUILDING & DRY DOCK CO, LTD, with head office in Saint John, New Brunswick, Canada, hereinafter called “the Subscriber”, of the one part, — and — COM/CODE CORPORATION, with executive offices locate dat 1812 K Street, NW, Washington, DC, USA, hereinafter called “the Company”, of the other part. ... Under the relevant section of the Act, 212(1)(d), it remains to determine if the payment falls within “... or a similar payment”. ...

Western Crating & Moving LTD v. Minister of National Revenue, [1979] CTC 2334, 78 DTC 1868 Guy Tremblay:—Cette cause fut entendue à Montréal (Québec) le 16 mai 1978. 1. ... Comme il n’y avait pas d’autres biens de la même catégorie à la fin de l’année fiscale 1971, la Commission est d’opinion que la perte terminale aurait dû être appliquée pour l’année 1971, la partie non dépréciée étant alors de $20,730 ($3,455 + $3,455 + $13,821). ... Enfin, si un appel était porté devant la Cour fédérale du Canada (qui doit entendre un procès de novo) Western Crating & Moving Ltd pourrait alors dans ses procédures écrites réclamer ce droit et en faire la preuve. ...

Of this amount the payments made to Lamontagne & Lamontagne were again dropped by the appellant as were amounts totalling $950 paid to Eric M Lack, Notary, and to the firm of O'Brien, Hall & Nolan. In issue was an amount of $1,964.23 in Canadian currency paid to Hamburger & Green, Counsel lors at Law. ... Exhibit A- 7 is a bill for $600 from O'Brien, Home, Hall, Nolan, Saunders, O'Brien & Smyth, Barristers & Solicitors, and deducted by the appellant, $200 of which was disallowed because it dealt with the St Felicien project. ...

Burns & Dutton Construction (1962) LTD v. Minister of National Revenue, [1972] CTC 2533, 72 DTC 1453 The Assistant Chairman:—This is an appeal of Burns & Dutton Construction (1962) Ltd from an income tax assessment with respect to the appellant’s 1969 taxation year. 1. Burns & Dutton Construction (1962) Ltd (hereinafter to be referred to as “Burns & Dutton”) were subcontractors for an apartment building project in Calgary and held an $89,000 contract for the installation of the footings of the building. ... Burns & Dutton was originally involved in the project as a subcontractor only. ...

B & D Insulation Limited v. Minister of National Revenue, [1980] CTC 2878, 80 DTC 1759 The Assistant Chairman:— By reassessment for the 1977 taxation year, the Minister of National Revenue (respondent) added to the income of B & D Insulation Limited (referred to herein as “B & D” or the “appellant”) the sum of $250,000 and, in addition to adding that amount to its income, levied penalties against the appellant pursuant to subsection 163(2) of the Income Tax Act after tax reform and section 17 of the Income Tax Act (Ontario). ... In part, this letter read: “In December, 1977, Canadian B & D had excess funds on hand and advances of $250,000 were made to each of the owner companies, these being treated as loans.” ... The interests of CANADIAN (herein Canisco) and of B & D in and to this contract, and in and to any and all property and equipment acquired in connection with this performance, together with all benefits and profits and liabilities derived from or resulting therefrom, shall be shared between CANADIAN (herein Canisco) and B & D on equal basis. ...

D R Milne & Company Limited v. Minister of National Revenue, [1979] CTC 2294, 79 DTC 334 M J Bonner:—The issue in this appeal is whether the sum of $28,850, being the price fixed by an agreement dated August 1, 1973, between the appellant and Black & Armstrong Limited (hereinafter “Black”) for the purchase by the appellant of, inter alia, an “Expiry List”, was a current outlay or a payment on account of capital. ... Black covenants and agrees that it will prevent any use of the name within the Province of Manitoba “Black & Armstrong Limited” by any other person, firm or corporation in connection with insurance business and will take all action necessary at the expense of Hammarstrand & Greeniaus (or in the opinion of Hammarstrand & Greeniaus, desirable) to prevent such usage. ... However, the ultimate business outcome cannot affect the characterization of the transaction (see Her Majesty the Queen v Baine, Johnstone & Company Limited, [1977] CTC 556; 77 DTC 5394). ...

Saskatoon Drug & Stationery Co. v. Minister of National Revenue, [1975] C.T.C. 2108, 75 D.T.C. 103 A J Frost: 1 This is an income tax appeal in respect of the appellant's 1969 and 1970 taxation years. 2 The appellant company was incorporated to carry on business in the Province of Saskatchewan. On March 28, 1969, O J McNeill and others signed an agreement with Saskatoon Drug & Stationery Company Limited whereby McNeill (the Vendor) sold to the Saskatoon Drug & Stationery Company (the Purchaser) 7 drug stores, as going concerns. ...