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Smelting & Refining Co., 54 DTC 1011, [1954] CTC 28, [1954] S.C.R. 55-- summary under Legal and other Professional Fees Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(a)- Legal and other Professional Fees The taxpayer successfully defended charges under the Combines Investigation Act that it had combined with others to prevent or unduly lessen the competition in the commercial distribution of dental supplies. ...

Point Grey Golf & Country Club v. Canada, 2000 DTC 6217 (FCA)-- summary under Subsection 149(5) Summary Under Tax Topics- Income Tax Act- Section 149- Subsection 149(5) A golf club that qualified as a non-profit organization under s. 149(1)(l) was operating at a slight loss before it raised $4.2 million to help fund a building expansion. ...

Matt Harris & Son Ltd. v. The Queen, 2001 DTC 28 (TCC) (Informal Procedure)-- 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 taxpayer, the operator of a wood contracting and construction business, was able to deduct the amount of racing expenses incurred by it (less prize money claimed) in respect of a stock car owned by it but driven by its sole shareholder and president, on the basis that such expenses were a form of advertising, and should not be disallowed simply because of the owner's satisfaction and interest in the activity. ...

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. ...

James Richardson & Sons, Ltd. v. MNR, 82 DTC 6204, [1982] CTC 239 (FCA), rev'd supra.-- summary under Section 231.2 Summary Under Tax Topics- Income Tax Act- Section 231.2 Since "the raising of money by taxation necessarily involves what is related to the administration and enforcement of the taxation legislation", S.231(3) is intra vires Parliament. ...

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'. ...

Queen & Metcalfe Carpark Ltd. v. MNR, 74 DTC 6007, [1973] CTC 810 (FCTD), aff'd [1976] CTC xvi (FCA)-- summary under Paragraph 111(5)(a) Summary Under Tax Topics- Income Tax Act- Section 111- Subsection 111(5)- Paragraph 111(5)(a) changes in character of the rented-out facilities did not matter The proposed renting out of hotel premises or a cinema structure was implicitly treated as part of the taxpayer's business of acquiring various properties and leasing them out for rental use, notwithstanding that it had never rented out facilities of this character before: "the fact that the realty handled and leased by the appellant is of a different type or kind than that contemplated by the structure [in question] makes no difference. ...

Collins & Aikman Products Co. v. The Queen, 2009 DTC 1179 [at at 958], 2009 TCC 299, aff'd 2010 DTC 5164 [at 7293], 2010 FCA 251-- summary under Retroactivity/Retrospectivity Summary Under Tax Topics- Statutory Interpretation- Retroactivity/Retrospectivity In an obiter indication that ss.152(1.11) and (1.12), pursuant to which the Minister had made a retroactive redetermination of paid-up capital, should likely be interpreted restrictively, Boyle, J. stated (at para. 28) that "instinctively, it seems that retroactive determinations, like retroactive tax legislation, should be avoided except in cases where the legislator has clearly and unambiguously set out its intent to impose or permit the tax to be imposed retroactively. ...

Maden & Ireland, Ltd. (1959), 38 TC 391 (HL)-- summary under Capital Asset v. ...

Goar, Allison & Associates Inc. v. The Queen, 2009 DTC 653, 2009 TCC 174 (Informal Procedure)-- summary under Resolving Ambiguity Summary Under Tax Topics- Statutory Interpretation- Resolving Ambiguity After finding that the taxpayer was not liable to a penalty under s. 162(2.1) of the Act, C. ...