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Law — Case at Law — Analysis 4.01 Law The provisions of the Income Tax Act involved in this case are subsection 31(1) and paragraph 248(l)(a) under the definition of “personal or living expenses”. ...

To reach such a conclusion (automatic benefit) in this matter would require the acceptance of the fact that there was no purpose at all in the “fishing trip”, other than for the pleasure of the shareholders — axiomatically therefore no business purpose whatsoever. ... Since there is no doubt in my mind that some part of the trip was a benefit to the shareholders — a personal advantage, the assessment must also be upheld as it pertains to the individual shareholders. ...

The financial statements show this regarding the various divisions of Niagara’s business undertaking with respect to the value of gross transactions during fiscal 1978 and the fiscal periods mentioned: The The The The Rental Hardware Motel Laundry Properties Store Store Construction 1978 72,287 409,183 96,112 313,261 338,319 1979 76,349 437,830 90,153 258,896 398,962 1980 3,141 483,276 90,102 230,010 450,364 1981 (Sold 570,847 111,809 196,473 630,152 18 May 1979) Further, they show this regarding net earnings (loss) for fiscal 1978 and the fiscal periods mentioned: 1978 8,108 100,567 1,969 (36,613) (29,364) 1979 10,010 91,925 (4,412)* (30,216) 22,3307 [1] 1980 (2,257) 78,511 2,997* (5,182) (20,332) 1981 — 145,684 (29,798)* (32,822) 34,655 They also show that these amounts were paid under the heading of wages in relation to the various divisions of Niagara during fiscal 1978 and the fiscal periods mentioned: The The The The Rental Hardware Motel Laundry Properties Store Store Construction 1978 11,501 140,113 8,000 50,163 90,054 1979 12,409 153,886 8,312 42,626 89,056 1980 1,095 166,840 1,568 37,636 70,994 1981 — 178,882 3,630 36,775 102,763 The phrase “principal business” in the context of subsection 1100(12) is not capable of precise and succinct definition. ...

The deed of partition, however — and in particular the statements contained therein — has a prima facie probative value, but may be challenged by the parties to the dispute or by third persons who present proof to the contrary. ...

Johnson & Johnson Inc., (sub nom. Johnson & Johnson Inc. v. Canada) [1994] 1 C.T.C 244, 94 D.T.C. 6125 (F.C.A.). ...

.: — The Appellant, in her Notice of Appeal, wherein she appealed her assessments of income tax for the years 1991, 1992 and 1993, elected the informal procedure. ... This the Minister is entitled to do but having done so it follows that the onus of establishing those further and different facts assumed by him in the statement of defence falls on the Minister by reason of the decision in the Brewster case (supra). 4 * Johnston v. ...

.: — The Appellant appeals from the determination of loss made by the Minister of National Revenue (the “Minister”) with respect to its taxation year ending September 29, 1983 whereby the Minister denied the Appellant the right to deduct its share of road construction costs totalling $5,746,359, which share the Appellant included in the calculation of its Canadian exploration expense (“CEE”). ... If you look down in the southwest corner, you can see that there is from time to time paralleling the solid line- the new road — a broken line. ...

.: — This is an appeal from an assessment of income tax for the Appellant’s 1989 taxation year. ... The point is that the Appellant took title and swore the statutory declaration following the receipt of advice from a lawyer who, at least now, is of the view that a bare trustee might be "... a person referred to in section 105 of the Landlord and Tenant Act’. ...

.: — These appeals from assessments for 1988 and 1989 involve a question of the deductibility of $3,688.52 and $27,915.46 in interest on a loan of $300,000.00. ... The borrowing, the distribution of money to one partner, the repayment of the amount by the partner to replenish his momentarily depleted share of the capital account and the purchase of a house — all were conterminous and interdependent. ...

The losses claimed for the three years under appeal, without any consideration of capital cost allowance, are: 1989 $ 5,388 1990 $11,238 1991 $ 8,411 A further significant loss seems to have been incurred in 1992, with a break-even point being reached in 1993, the year in which the Appellant bought out his partners’ interest. ...