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Canada(Customs & Revenue Agency), 2004 DTC 6057, 2004 FC 46-- summary under Subsection 220(3.1) Summary Under Tax Topics- Income Tax Act- Section 220- Subsection 220(3.1) The Minister's decision not to waive penalties for the late filing of a return was remitted for redetermination given that such decision did not appear to take into account various relevant factors including the assertion of the taxpayer (corroborated by her accountant) that the return had been prepared and mailed on time, the indication on the return that it was prepared before the filing date, and her good compliance history up until the time in question when she was under serious emotional and mental distress. ...

B & B Royalties, Ltd. v. MNR, [1940-1941] CTC 65 (Ex Ct)-- summary under Nature of Income Summary Under Tax Topics- Income Tax Act- Section 9- Nature of Income The taxpayer was found to have alienated its interest in a portion of the production of oil and gas from leased lands, or the proceeds of such production, to a trustee for various unit holders. ...

Damka Lumber & Development Ltd. v. The Queen, 90 DTC 6101, [1990] 1 CTC 127 (FCTD)-- summary under Paragraph (d) Summary Under Tax Topics- Income Tax Act- Section 54- Proceeds of Disposition- Paragraph (d) Although the taxpayer sold its property to an agent acting for an undisclosed principal (which was the Urban Transit Authority of British Columbia) in the belief that if it did not sell the property would be expropriated, it was not told that the British Columbia government or any government body which was behind the attempted acquisition would so expropriate and, in fact, the Urban Transit Authority did not at that time have statutory authority to expropriate. ...

212535 Oil & Gas Ltd. v. MNR, 96 DTC 1263, [1996] 1 CTC 2416 (TCC)-- summary under Res Judicata Summary Under Tax Topics- General Concepts- Res Judicata Rip TCJ. found (at p. 1266) that "where the parties to the litigation are different there is no res judicata, even when the facts are identical". ...

Newfoundland Light & Power Co. Ltd. v. The Queen, 90 DTC 6166, [1990] 1 CTC 229 (FCA)-- summary under Timing Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(a)- Timing liability re holdback amounts not yet ascertained In computing the amount of maintenance expenses which were deducted by it, the taxpayer included holdbacks which were not payable by it to the contractors until the work had been accepted by the engineer through a certificate. ...

Kelly, Douglas & Co. Ltd. v. MNR, 76 DTC 1090 (T.R.B.)-- summary under Subsection 10(1) Summary Under Tax Topics- Income Tax Act- Section 10- Subsection 10(1) purchases of stationery could be deducted when acquired The taxpayer was entitled to deduct in the year of acquisition the costs of supplies of stationery and special forms that it had on hand at the end of the year notwithstanding that it included those costs in the inventory shown on its balance sheet. ...

Coopers & Lybrand Ltd., Trustee of Hawboldt Hydraulics (Canada) Inc., 94 DTC 6541, [1994] 2 CTC 336 (FCA)-- summary under Hansard, explanatory notes, etc. ...

Smidth & Co. v. F. Greenwood (1921), 8 TC 200 (CA), aff'd 206 (HL)-- summary under Paragraph 2(3)(b) Summary Under Tax Topics- Income Tax Act- Section 2- Subsection 2(3)- Paragraph 2(3)(b) mere installation in jurisdiction The taxpayer, which manufactured cement-making equipment in Denmark, delivered the machinery F.O.B. at Copenhagen, and concluded the sales contracts in Denmark was found not be exercising a trade in the United Kingdom notwithstanding the maintaining of a sales office in London where a full-time employee inspected the site of proposed installations, forwarded samples to Denmark for testing, and superintended installations of the machinery. ...

Young, Austen & Young Ltd., [1987] BTC 530 (HCJ), rev'd [1989] BTC 77 (C.A.)-- summary under Interpretation/Definition Provisions Summary Under Tax Topics- Statutory Interpretation- Interpretation/Definition Provisions "includes means a wide range of things "[T]he word 'include' may be used in such a definition to enlarge the natural meaning of the word defined, or to clarify it, or to introduce examples of its meaning, or to introduce restrictions on that meaning, or for two or more of those purposes. ...

Wampole & Co. Ltd., [1931] S.C.R. 494-- summary under Double Taxation/Deduction (Presumption Against) Summary Under Tax Topics- Statutory Interpretation- Double Taxation/Deduction (Presumption Against) no intention to impose sales tax twice on manufacturer S. 87(d) of the Special War Revenue Act, imposed tax on goods which were “for use by the manufacturer or producer and not for sale,” was found to apply to the distribution by a pharmaceutical manufacturer of drug samples to doctors, but for the fact that the samples had already been subject to tax in the hands of the manufacturer. ...