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., 2007 SCC 24, [2007] 2 S.C.R. 177                                                    SUPREME COURT OF CANADA     Citation:   Strother v. 3464920 Canada Inc., [2007] 2 S.C.R. 177, 2007 SCC 24   Date:   20070601 Docket:   30838   Between: Davis & Company, a partnership Appellant and 3464920 Canada Inc. ...   [164]   Cases Cited   By Binnie J.   Applied:   R. v. Neil, [2002] 3 S.C.R. 631, 2002 SCC 70; referred to:    MacDonald Estate v. ... I would dismiss the cross-appeal.   II.   Background   120                  The Income Tax Act  ,     R.S.C. 1985, c. 1 (5th Supp  .), in the 1990s permitted tax-sheltered investments in Canadian-made films.  ...

Javanmardi, 2019 SCC 54, [2019] 4 S.C.R. 3       SUPREME COURT OF CANADA   Citation: R. v. ... (Rowe J. concurring)     Note: This document is subject to editorial revision before its reproduction in final form in the Canada Supreme Court Reports.       ... C‑46, ss. 219  , 220  , 222(1)  , (4)  , (5)  , 234  , 236   (b). Medical Act, CQLR, c.  ...

Income Tax Commissioner, [1937] A.C. 685, at 695-6; Ward & Co. Ltd. v. ... " Lord Macmillan said at pp. 695-696:— Their Lordships recognize, and the decided cases show, how difficult it is to discriminate between expenditure which is, and expenditure which is not, incurred solely for the purpose of earning profits or gains. * * * In short, the obligation to make these payments was undertaken by the appellants in consideration of their acquisition of the right and opportunity to earn profits, that is, of the right to conduct the business, and not for the purpose of producing profits in the conduct of the business. * * * * * In the case of Robert Addie & Sons' Collieries, Ld. v. ... The nature of the trade is to be considered. * * * In the present case I think that the loss sustained by the appellants was not really incidental to their trade as inn-keepers, and fell upon them in their character, not of traders, but of householders. ...

Canada, [1998] 1 S.C.R. 183   Toronto College Park Limited                                                           Appellant   v.   ... Canada   File No.:  25559.   1997:  December 2; 1998:  February 12.   Present:  Gonthier, Cory, Iacobucci, Major and Bastarache JJ.   on appeal from the federal court of appeal   Income tax ‑‑ Calculation of income ‑‑ Rental income ‑‑ Deductions ‑‑ Tenant inducement payments (TIPs) ‑‑ Business requirements necessitating TIPs to be made in one year ‑‑ Whether TIPs deductible as running expense in that year or whether TIPs to be amortized over term of lease ‑‑ Income Tax Act, S.C. 1970-71-72, c. 63, ss. 9(1), 18(1), (9).   ...

"    " second "    "                 …………………………………….        2.10 for each 1%                                                                                                                             purchased. "    " third "         "          ………………………………………….       1.58 for each 1%                                                                                                                             purchased. "    " balance of acreage         ……………………………………    1.05 for each 1%                                                                                                                             purchased. ...

John’s Trust Syndicate in 1952.................... $     77,285.05   Less cost of same @ $1.00 per share............... 37,500.00       $     39,785.05 for 1954     Proceeds from sale of shares of Inland Natural Gas Co. ... Particulars of the purchases and sales are as follows: Date Number Purchased Price Per Share Number Sold Sales Price Per Share 15 January 1954...............     16,500 2.48/2.70 13 May............................... 500 3.19     21 May............................... 2,100 2.30/2.50     1 June................................ 2,000 2.57/2.62     6 July.................................. 2,900 0.91/2.51½     8 July.................................. 3,000 1.31/1.36     19 July................................ 1,000 1.16     17 September................... 2,000 1.95     27 September................... 2,000 2.02     19 October........................     2,500 2.63 12 November.................... 2,500 2.01½     23 November....................     2,000 2.75/2.85 3 December......................     1,000 2.68½ 6 December......................     8,000 2.78½/2.83 7 December......................     4,000 2.88½ Total........................ 18,000   34,000   On March 31, 1955, the appellant purchased a further 2,500 shares of Inland Natural Gas at $2.70 per share and on June 19, 1955, sold 2,500 shares of Inland Natural Gas at $3.40/3.50. ... The re-assessment is as follows: Profit on sale of shares of Yankee Princess Oils Ltd. from 29th January, 1952, to 21st April, 1952, as per schedule filed with respondent   105,250 shares.............................................................. $110,157.34 [Page 423] Less:       Purchase of 31st January, 1952, shown as sale in error       500 share..............................................   383.06       109,774.28   Add:       Sale of 5th March, 1952, not included in schedule filed       2,000 shares........................................   2,135.00       111,909.28   Less:       Cost of shares sold       92,800.................................................. $6,750.00     13,950 @ 7½¢................................... 1,046.25 7,796.55         $104,113.03 The 106,750 shares in Yankee Princess Oils material to this appeal were acquired by the appellant upon three occasions: (a) 20,250 shares were acquired upon the incorporation of Yankee Princess Oils on September 24, 1948; (b) 65,000 shares were acquired in August 1951; (c) 40,000 shares were acquired on December 21, 1951. ...

., [1997] 1 S.C.R. 411   Her Majesty The Queen                                                                   Appellant   v.   ... Sparrow Electric Corp.   File No.:  24713.   1996:  June 19; 1997: February 27.   ... C‑5.   Canada Pension Plan  , R.S.C., 1985, c. C‑8  , s. 23(3)  , (4)  .   ...

Chambre des notaires du Québec, 2016 SCC 20, [2016] 1 S.C.R. 336       SUPREME COURT OF CANADA   Citation: Canada (Attorney General) v. ... Canadian Charter of Rights and Freedoms  , ss. 1  , 7  , 8  . Charter of human rights and freedoms, CQLR, c.  ... Constitution Act, 1982  , s. 52  . Criminal Code  , R.S.C. 1985, c. C‑46, s. 488.1  . ...

Société de transport de Montréal, 2019 SCC 59, [2019] 4 S.C.R. 335       SUPREME COURT OF CANADA   Citation: Kosoian v. ... Petit Larousse illustré, éd. 2020, Paris: Larousse, 2019, “ désobéir ”, “ désobéissance ”, “ ignorer ”. ... Paris: Le Robert, 2020, “ désobéir ”, “ désobéissance ”, “ ignorer ”. ...

Canada, 2005 DTC 5538, 2005 SCC 55, [2005] 2 S.C.R. 643                                                    SUPREME COURT OF CANADA     Citation:   Mathew v. ... Canada, [2002] 2 F.C. 288, 2001 FCA 260.   Statutes and Regulations Cited   Income Tax Act, R.S.C. 1985, c. 1 (5th Supp  .), ss. 18(13)  , 96  , 245(1)   to (4)  , 248(10)  .   ... Pitfield  $         55,000-$            468,845   C. C. Sturrock  $         88,000-$            750,152   Total Class A   $     1,503,334  -$       12,815,020         Class B         TFTI  $                2-$         2,095,377   NSFC  $                1-$            523,844   Kaulius  $                1-$            523,844   Total Class B    $                 4  -$         3,143,065                   Total Class A and B  $     1,503,338-$       15,958,085                                                                      24                                During the relevant period, neither Partnerships A nor B ever acquired or sold any property other than the Portfolio Assets.   25                                By September 30, 1993, as a result of the sale of some of the Portfolio Assets and the write-down of the remaining assets to fair market value, Partnership A realized losses in excess of $52 million. ...