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The Federal Court — Trial Division, found that the Crown had failed to establish, although there was negligence by the taxpayer, that there was “gross negligence”. ... That case mentioned the term “ mens rea ” with respect to the necessary requirements of subsection 163(2) of the Act but that is a criminal concept which the Court does not find is the basis for “knowingly” in that subsection. ...

There will be cases — some were enumerated in Smith, at page 261 (D.T.C. 5355) — where the nature of the benefit conferred or the circumstances of a transaction will speak for themselves and be such as to render obvious the purpose of the taxpayer. ... While the case was under appeal by the taxpayer (allowed by the Federal Court- Trial Division — McClurg v. ... T.D.)- and upheld by the Federal Court of Appeal — (1988), 88 D.T.C. 6047 (Fed. ...

The Minister of National Revenue ("Minister") assessed each of Algoa Trust and 116488 Canada Inc. (” Canada") pursuant to section 160 of the Act making them jointly and severally liable with Jaans for the latter's liability under the Act to the extent of the value of the dividends each received in 1982. ... -G., [1952] A.C. 15 (H.L.) at page 53, Lord Radcliffe interpreted “ transfer” as follows: If the word “transfer” is taken in its primary sense, a person makes a transfer of property to another person if he does the act or executes the instrument which divests him of the property and at the same time vests it in that other person. ... If this is an unintended effect of that provision — and I am not sure it is — Parliament surely will consider remedying the problem. ...

:—This is an appeal with respect to the taxpayer's 1981, 1982 and 1983 taxation years in which the Minister of National Revenue (” Minister”) disallowed certain interest expenses after computing partnership income from the practice of law. ... Facts The appellant was a partner in the law firm of Morscher & Fehrenbach. ... It is plain and obvious either that generally accepted accounting principles are woefully deficient, or the defendant's argument, depending as it does on the ethics and/or competence of LKH & H, is woefully deficient. ...

.: — This appeal arises out of a determination by the Minister of National Revenue (the “Minister”) ascertaining the amount of the appellant’s non-capital loss for the taxation year ending December 31, 1982, to be $3,032,718. ... Inland Revenue Commissioners, ex parte SG Warburg & Co., [1994] B.T.C. 201, at page 216:... ... West Kootenay Power & Light Co. v. Canada; sub nom. West Kootenay Power and Light Co. v. ...

Cleaver testified Clarkson, Gordon concluded that income earned in the IRA during 1984 was taxable in Canada under section 94 [5] and “ probably subsection 75(2)" [6] of the Act. ... The summary advises the participants that on termination ”... If the total value of your account is $3,500 or more, then, unless you elect an immediate lump sum distribution, you may elect...” to place the funds in various accounts. ... Gill argued the IRA was entered into“ " in substitution for" Abrahamson's right to an amount out of the Case pension plan. ...

Analysis The key relevant provision for the purposes of this appeal is, in addition to subparagraph 212(l)(b)(vii), subsection 251(1) of the Act which reads as follows: — Arm’s length. (1) For the purposes of this Act, (a) related persons shall be deemed not to deal with each other at arm’s length; and (b) it is a question of fact whether persons not related to each other were at a particular time dealing with each other at arm’s length. ... The Exchequer Court expanded the directing mind test prescribed in Minister of National Revenue, as follows, at p. 5241: To this I would add that where several parties — whether natural persons or corporations or a combination of the two — act in concert, and in the same interest, to direct or dictate the conduct of another, in my opinion the “mind” that directs may be that of the combination as a whole acting in concert or that of any one of them in carrying out particular parts or functions of what the com- mon object involves. ... This subparagraph provides as follows: 212(1) (b) — interest except (vii)- interest payable by a corporation resident in Canada to a person with whom that corporation is dealing at arm's length on any obligation where the evidence of in debtedness was issued by that corporation after June 23, 1975 if under the terms of the obligation or any agreement relating thereto the corporation may not under any circumstances be obliged to pay more than 25% of (A) where the obligation is one of a number of obligations that comprise a sin gle debt issue of obligations that are identical in respect of all rights (in equity or otherwise, either immediately or in the future and either absolutely or contingently) attaching thereto, except as regards the principal amount thereof, the aggregate of the principal amount of those obligations, or (B) in any other case, the principal amount of the obligation, within 5 years from the date of issue of that single debt issue or that obligation, as the case may be, except (C) in the event of a failure or default under the said terms of agreement, (D) if the terms of the obligation or any agreement relating thereto become un lawful or are changed by virtue of legislation or by a court, statutory board or commission, or (E) if the person exercises a right under the terms of the obligation or any agree ment relating thereto to convert the obligation into, or exchange the obliga tion for, a prescribed security; [my emphasis] 2 Slupy’s shares belonged during the relevant taxation years to Dr. ...

After that, there were no more "roof-top episodes " and he was eager to go to school. ... The New Collins Concise Dictionary Of The English Language: "handicap: 1. something that hampers or hinders 2. a contest, esp. a race, in which competitors are given advantages or disadvantages of weight, distance, etc. in an attempt to equalize their chances " The Shorter Oxford English Dictionary devoted 48 lines of type to define the word- as noun and in verb form- as it pertained to sporting events, mainly horseracing and was not particularly helpful. ... " Stedman's Medical Dictionary- 25th Edition (Williams & Wilkins) offers this definition: "handicap- A physical, mental, or emotional condition that interferes with an individual's normal functioning. ...

The administrative services which the committee required had been contracted out to Murray Bolger & Associates which carried on business as a benefit plan administrator. [8] Murray Bolger & Associates provided a number of services for the sponsored insurance program of the CBA. ... On the evidence the earning of the interest income was not the purpose — primary or secondary — for which the fund was operated. ...

Therefore, the proper cost number to be assessed is $561,125—$39,000 = $522,125. ... Kelly said Dominic told him, "The old man has lots of money — let's have fun spending it.” ... Either Dominic Calderone thought WH could get away with something and over charge DH, or the whole thing was what Kelly Bennett described — a mismanaged mess. ...