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James Richardson & Sons, Ltd. v. MNR, 82 DTC 6204, [1982] CTC 239 (FCA), rev'd supra.-- summary under Paragraph 221(1)(f) Summary Under Tax Topics- Income Tax Act- Section 221- Subsection 221(1)- Paragraph 221(1)(f) A s. 231(3) demand for information that was signed by the "Director-Taxation Winnipeg District Office", was held to be valid in light of Regulation 900(2)(b), which provides that such an official may exercise the authority of the Minister under s. 231(3). ...

Block Research & Development (1981) Corp. v. MNR, 87 DTC 5137, [1987] 1 CTC 253 (FCTD)-- summary under Subsection 223(1) Summary Under Tax Topics- Income Tax Act- Section 223- Subsection 223(1) "[T]he liability to pay tax under the Income Tax Act arises before any assessment has been made" and "under the Act, the Minister is entitled to assess at any time and is not bound to wait for the end of a fiscal year. ...

Smith, Kline & French Laboratories Ltd. v. A.G. Can. (1987), 12 F.T.R. 81-- summary under Interpretation Bulletins, etc. ...

Day & Ross v. The Queen, 76 DTC 6433, [1976] CTC 707 (FCTD)-- summary under Public Policy Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(a)- Public Policy Fines paid by the taxpayer, a trucking company, for violations of highway weight restriction laws "resulted from the day to day operation of its transport business and were paid as a necessary expense," and accordingly were deductible. ...

Burnet, Duckworth & Palmer, [1993] WWR 374, 8 BLR (2d) 280 (Alta. ...

B & J Music Ltd., 83 DTC 5074, [1983] CTC 50 (FCA)-- summary under Subparagraph 125(6)(b)(ii) [repealed] Summary Under Tax Topics- Income Tax Act- Section 125- Subparagraph 125(6)(b)(ii) [repealed] Since the cumulative deduction account is stated to include "the corporation's taxable income" rather than "the corporation's taxable income while a Canadian-controlled private corporation", it includes taxable income earned by a corporation prior to becoming a Canadian-controlled private corporation. ...

James Richardson & Sons v. M.N.R., 84 DTC 6325, [1984] CTC 345, [1984] 1 S.C.R. 614-- summary under Paragraph 221(1)(d) Summary Under Tax Topics- Income Tax Act- Section 221- Subsection 221(1)- Paragraph 221(1)(d) It was stated that if the Minister thinks that traders in the commodities futures market generally are not reporting their transactions properly for income tax purposes, then he can obtain a regulation under S.221(1)(d) requiring all such traders to file returns of their transactions, rather than making an impermissible demand for information under S.231(3). ...

James Snook & Co., Ltd. v. Blasdale (1952), 33 T.C. 244 (CA)-- summary under Income-Producing Purpose Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(a)- Income-Producing Purpose The agreement for the sale of the shares in the capital of the taxpayer provided that the purchaser would cause the taxpayer to pay compensation for loss of office to directors of the taxpayer. ...

Warsh & Co. Ltd. v. MNR, 62 DTC 247 (TAB)-- summary under Evidence Summary Under Tax Topics- General Concepts- Evidence Mr. ...

Parsons & Steiner v. MNR, 62 DTC 1148 (Ex Ct)-- summary under Compensation Payments Summary Under Tax Topics- Income Tax Act- Section 9- Compensation Payments capital receipt for cancellation of distributorship Compensation received by the taxpayer, which carried on the business of a manufacturer's agent and wholesale merchant in china and related wares, for the cancellation, after 18 years, of its agency arrangement for the distribution on commission of Doulton china in Canada, was a capital receipt. ...