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(emphasis added) * The parties agreed in the instant case that the amount under clause 123(1)(tz)(iv)(B) would be lower than the amount under clause 123(!) ... Reasons for judgment, appeal book, p. 22. 123(1) L’impôt payable par une corporation en vertu de la présente partie sur son revenu imposable ou sur son revenu imposable gagné au Canada, selon le cas (appelé dans le présent article le « montant imposable ») pour l’année est, sauf disposition contraire, le total [...] a) de l’excédent éventuel du total: [... ... (B) du montant déterminé à la division 129(3)a)(i)(B) en ce qui concerne la corporation pour l’année, par le rapport entre le nombre de jours de l’année postérieurs à juin 1987 et antérieurs à 1988 et le nombre total de jours de l’année, [...] sur, dans le cas d’une corporation qui est tout au long de l’année une corporation privée dont le contrôle est canadien, le produit de 7% du moins élevé des montants déterminés aux divisions (iv)(A) et B * en ce qui concerne la corporation pour l’année par le rapport entre le nombre de jours de l’année postérieurs a 1987 et antérieurs à juillet 1988 et le nombre total de jours de l’année; [...] ...

RIVOALEN J.A.   BETWEEN: HER MAJESTY THE QUEEN Appellant and LARRY THOMPSON and THOMPSON BROS. ... RIVOALEN J.A.   DATED: jUNE 20, 2022   APPEARANCES: Ron D.F. Wilhelm Eric Brown For The Appellant Robert A. ...

DISSENTING REASONS BY: STRATAS J.A.   Date: 20170428 Docket: A-472-15 Citation: 2017 FCA 89 CORAM: STRATAS J.A. ... Sylvan Lake Golf & Tennis Club Ltd., 2002 SCC 19, [2002] 1 S.C.R. 678; High-Crest at paras. 94-95. ... Pentney Deputy Attorney General of Canada For The Respondent   ...

GOYETTE J.A.   Date: 20230608 Docket: A-113-22 Citation: 2023 FCA 130 CORAM: WEBB J.A. ... This intention is to be determined in accordance with the ordinary rules governing the interpretation and construction of contracts. '" … At p. 563 the author states: " Besides the requirement that a joint venture must have a contractual basis, the courts have laid down certain additional requisites deemed essential for the existence of a joint venture. ... HIS MAJESTY THE KING   PLACE OF HEARING: Ottawa, Ontario DATE OF HEARING: February 22, 2023 REASONS FOR JUDGMENT BY: WEBB J.A. ...

Cette somme de 350 000 $, établie sur la base de rapports d'expertise, comprenait, dans l'esprit des parties à l'entente, trois éléments: la valeur marchande de l'emprise, 42 406 $, la diminution de valeur du résidu du terrain, 21 060 $, et enfin ce que les parties ont appelé “la perte de commerce" de l'appelante par suite de la frustration de ses plans d'expansion, 286 534 $. ... La somme de 286 534 $ doit donc avoir un traitement fiscal différent de celle de 63 466 $. ... Elle soutient cependant que la somme restante de 286 534 $ (représentant 350 000 $ moins 63 466 $) qui lui a été versée à titre d'indemnité pour perte de commerce, n'a pas à être incluse dans son revenu puisqu'elle est un paiement à titre de capital qui ne donne lieu à aucun gain. ...

RENNIE J.A.   BETWEEN: CONNIE O'BYRNE Appellant And HER MAJESTY THE QUEEN Respondent Heard at Calgary, Alberta, on November 2, 2015. ... REASONS FOR JUDGMENT OF THE COURT BY: RYER J.A.   Date: 20151102 Docket: A-472-14 Citation: 2015 FCA 239 CORAM: RYER J.A. ... Pentney Deputy Attorney General of Canada Ottawa, Ontario For The Respondent   ...

BOIVIN J.A.   BETWEEN: DR. FRANK CH. HOKHOLD Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT BOIVIN J.A. [1]   This is an appeal from a decision of Paris J. ... " I agree M. Nadon J.A." "I agree David Stratas J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-388-17   STYLE OF CAUSE: DR. ... Drouin Deputy Attorney General of Canada For The Respondent   ...

Income of the trust investments was: in 1969 — $324,469 in 1970 — $293,178 in 1971 — $213,588 in 1972 — $209,816 In December, 1969, and March, 1970, capital allocations were made by the trustees to the beneficiary in the amounts of $500,000 and $2,000,000 respectively. ... If that purpose was to earn income from them and the money was borrowed to enable them to do so — to carry out that purpose — the requirement of the statute is satisfied. ...

LEBLANC J.A.   Docket: A-99-20 BETWEEN: DENSO MANUFACTURING CANADA, INC. ... MINISTER OF NATIONAL REVENUE   AND DOCKET: A-100-20   STYLE OF CAUSE: DENSO SALES CANADA, INC. v. ...

In the normal course of its business, amounts payable to the contractor are withheld by its customers (pursuant to the construction contracts) as “holdbacks” for a certain period of time after completion of the work and are then payable subject to specified conditions — eg certification of the work as satisfactory. lt is common ground that, at least for tax purposes, holdbacks are not, in the case of the appellant, brought into the computation of its income for any year until they are received or receivable. ... The result, as I see it, is that, apart from the special transaction, the effect of the amount held back on the appellant’s profit and loss accounts would have been (1) Year of completion — nil (2) Year of certification — holdback payment on revenue side whereas, as a result of the arrangement with the customer, the result is (1) Year of completion — holdback on revenue side — amount equal to holdback on debit side (2) Year of certification (if certified) — amount equal to holdback on revenue side. ...