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B B Fast & Sons Distributors LTD v. Minister of National Revenue, [1982] CTC 2002, 82 DTC 1017 Guy Tremblay:—This case was heard in Winnipeg, Manitoba on February 13, 1981. ... The Point at Issue The point at issue is whether or not the appellant, B B Fast & Sons Distributors Ltd and Willmar Window Industries Ltd were associated corporations during the 1975, 1976 and 1977 taxation years. ... H A Fawcett & Son, Limited v HMQ, [1979] CTC 303; 79 DTC 5224; affirmed by [1980] CTC 293; 80 DTC 6195; 10. ...

Marsh & McLennan Limited v. Minister of National Revenue, [1979] CTC 2388, 79 DTC 314 Roland St-Onge:—The appeals of Marsh & McLennan Limited and Harry Price Hilborn Insurance Ltd came before me on February 14, 1979, at the City of Toronto, Ontario and it was agreed between counsel that the evidence in the appeal of Marsh & McLennan Limited would serve for the appeal of Harry Price Hilborn Insurance Ltd (78-876). Marsh & McLennan Limited is a corporation which is incorporated under the laws of Canada, having its head office at 7 King Street East, Toronto, Ontario. ... (Northend v White & Leonard and Corbin Greener, [1975] 2 All ER 481 at 488-89). ...

A & a Farms LTD v. Minister of National Revenue, [1983] CTC 2532 M J Bonner [ORALLY]:—I am of the view that the appeal must be allowed. ... For example, when he was asked in cross-examination if he had any notes with respect to comparables 5, 6 and 7, and asked further if that land was poor land, he pointed out that that is what makes that land valuable — that being poor land makes it valuable for speculators. ...

Angus E Barton & Associates Limited v. Minister of National Revenue, [1978] CTC 2301 Roland St-Onge (orally: June 14, 1977):—The appeal of Angus E Barton & Associates Limited came before me on June 14, 1977 at the City of Toronto, Ontario and it is with respect to the appellant’s 1973 and 1974 taxation years. ...

Axler & Palmer Limited v. Minister of National Revenue, [1973] CTC 2167 The Chairman (orally):—This is an appeal by Axler & Palmer Limited against the reassessment of the Minister of National Revenue for the taxation year 1969. ... Therefore, I am satisfied that the appellant Axler & Palmer Limited is, in fact, in a profession within the meaning of paragraph 85F(1)(b). ... In my view the business referred to is the business of a profession as it was carried on by Axler & Palmer Limited as an incorporated company and not in partnership or jointly with any other person. ...

Ken & Ray’s Collins Bay Supermarket Limited v. Minister of National Revenue, [1974] CTC 2267 Judge K A Flanigan (orally: March 6, 1974):—This is an appeal by Ken & Ray’s Collins Bay Supermarket Limited against the reassessment of the Minister of National Revenue for the 1969 and 1970 taxation years. ... The evidence in this case has been given by Mr Partridge, an auditor with the firm of Thorne Gunn & Co, the auditors for the appellant company, and in his view sound accounting business practices were followed in setting up a new form of bookkeeping system when they accepted this company as one of their accounts. ...

Southco Holdings & Management Ltd. v. Minister of National Revenue, [1975] C.T.C. 2205, 75 D.T.C. 162 Roland St-Onge (orally: January 9, 1975): 1 This appeal is from a reassessment dated November 21, 1972, with respect to the 1969 taxation year. ... Chamberlain (HM Inspector of Taxes), 45 TC 92at 106, and I read: Therefore, the learned Judge held, as I understand it, that because it was a hedge against devaluation it was not a trading adventure; and, notwithstanding the other findings of the Commissioners, he held that, if they had rightly appreciated the facts, that was the conclusion to which (...) they must have come. ... And then, the learned judge of the Exchequer Court laid down the following positive guides at page 214 [1139] stating that a transaction is “an adventure in the nature of trade” (1) “... if a person deals with the commodity purchased by him in the same way as a dealer in it would ordinarily do”, and (2) if “the nature and quantity of the subject matter of the transaction may... exclude the possibility that its sale was the realization of an investment...”. 23 In the present appeals it cannot be said that the gold was acquired as an investment. ...

Antares Oil & Gas LTD (In Liquidation) v. Minister of National Revenue, [1983] CTC 2157, 83 DTC 139 The Assistant Chairman:—Antares Oil & Gas Ltd (hereinafter referred to as the “appellant” or “Antares”) has appealed to this Board from assessments of income tax for the 1977 and 1978 taxation years. ...

Sivaco Wire & Nail Company, Industrial Fasteners LTD v. Minister of National Revenue, [1981] CTC 2081, 81 DTC 140 D E Taylor:—These are appeals heard on common evidence in the City of Montreal, Québec, against income tax assessments for the years 1972 to 1976 inclusive for Industrial Fasteners Ltd (hereinafter referred to as “industrial”) and for the years 1974,1975 and 1976 for Sivaco Wire & Nail Com- pany (hereinafter referred to as “Sivaco”). ...

Clarence Daigle & Fils Ltee v. Minister of National Revenue, [1981] CTC 2770 Roland St-Onge:—The appeal of the company, Clarence Daigle et Fils Ltée, came before me on July 8, 1981, in the city of Fredericton, New Brunswick, and the issue is whether the appellant is allowed to claim an investment tax credit, within the meaning of subsection 127(10) of the Income Tax Act, for a tractor and scarifier-tooth rake purchased in the appellant’s 1977 taxation year. ... The Taxpayer, CLARENCE DAIGLE & FILS LTÉE, (hereinafter referred to as the “Taxpayer”), is a Company incorporated under the laws of the Province of New Brunswick and at all times material to the appeal carried on business in the Province of New Brunswick. 2. ...