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The word " taxpayer" in those provisions should be interpreted as referring to a partner and not a partnership. ... The notes state that this subsection "... is introduced to clarify the tax treatment of a person (including a partnership) who is a member of a partnership involved in mining or oil and gas. ...

You also noted that the CICA Handbook, in section 3400, entitled Revenue, at paragraph.03, defines Revenue as: "... the inflow of cash, receivables or other consideration arising in the course of the ordinary activities of an enterprise, normally from the sale of goods, the rendering of services, and the use by others of enterprise resources yielding interest, royalties and dividends. ... La Capitale, FCA, 98 DTC 6428, the Court stated, "... that the purpose of subsection 12(1) is to expand and not to limit the scope of the inclusion set out in subsection 9(1), so that what is included under section 9 cannot then be excluded. ...

The definition of deposit in The Shorter Oxford English Dictionary (3rd. ed.) includes the following: "... something principal deposited, laid or thrown down; esp. matter precipitated from a fluid medium, or collected in one place by a natural process. ... Bethlehem Copper Corporation Ltd., 74 DTC 6502 (S.C.C.), Martland J. wrote for the court at page 6524 that "... the operation of a mine refers to the extraction of ore from the ore body. ...

Janin & Compagnie Limitee, 73 DTC 5267 (SCC), a damage/compensation receipt could be considered as on account of income under section 9 of the Act if such receipt is intended to compensate the recipient for its loss of profits (i.e., the Court in the case of Mohawk Oil provided certain principles as follows: (a) a windfall is in the nature of a gift, accordingly, a payment made as partial satisfaction of a binding settlement resulting directly or indirectly from a business operation could scarcely be regarded as being "akin to a windfall"; (b) the motives of the payor were not relevant in determining the nature of the payment; and (c) the point of view of the recipient was to govern the character of the receipt based on the U.K. jurisprudence such as the case of London and Thames Haven Oil Wharves, Ltd.). ... Further to 2 above, by analogy to the cases of Pe Ben Industries Company Limited, 88 DTC 6347 (FCTD), and Fleming & Co. ...

Nos commentaires L'alinéa 6(1)a) de la Loi de l'impôt sur le revenu (ci-après la " Loi ") prévoit l'inclusion dans le revenu provenant d'un emploi de la valeur de la pension, du logement et autres avantages quelconques qu'un contribuable a reçus ou dont il a joui au cours de l'année au titre, dans l'occupation ou en vertu d'une charge ou d'un emploi à l'exception des avantages prévus aux sous-alinéas (i) à (v). ...

July 29, 2002 Marcel Querry International Section Policies & Publications- Unit II S. Leung Policy & Business Management Division 952-4666 International Tax Directorate 344, Slater Street, 6th Floor 2002-013740 Overseas Employment Tax Credit ("OETC") We are writing in response to your e-mail correspondence of April 29, 2002 in which you requested our comments on whether the employer in the situation outlined below would be considered to be carrying on business outside Canada for the purposes of subparagraph 122.3(1)(b)(i) of the Income Tax Act (the "Act"). ...

., 48 D.L.R. (3d) 613 at 616, Chief Justice Jackett stated that: '... as far as I know, under no system of law in Canada, does knowledge, skill or experience constitute "property" that can be the subject matter of a gift, grant or assignment... ... The provision therefore cannot apply.' To this, I would add that wages are not purchased but paid and that the result of such a proposition would affect all the departmental employees in a strange manner especially if one reads subsection 90(2) of the Indian Act, which states: 'Every transaction purporting to pass title to any property that is by this section deemed to be situated on a reserve, or any interest in such property, is void unless the transaction is entered into with the consent of the Minister or is entered into between members of a band or between the band and a member thereof.' " This case is not conclusive with respect to paragraph 90(1)(a) of the Indian Act and business income. ...

In paragraph 32.8, section F "Timing Mismatch" of the commentary on Article 23 B of the Model Tax Convention it is stated: […] Some States, however, do not follow the wording of Article 23 A or 23 B in their bilateral conventions and link the relief of double taxation that they give under tax conventions to what is provided under their domestic laws. ... In the case of Canada, such "other ways … to relieve the double taxation" include deductions allowed under subsections 20(11) and 20(12). ...

The relevant portion of the definition of “prescribed expenditure” reads as follows: “(b) an expenditure incurred by a taxpayer in respect of (i) …. ... Meaning of “Property” Subsection 248(1) of the Act defines “property” to mean: “... property of any kind whatever whether real or personal, immovable or movable, tangible or intangible, or corporeal or incorporeal and, without restricting the generality of the fore-going, includes (a) a right of any kind whatever, a share or a chose in action, (b) unless a contrary intention is evident, money, (c) a timber resource property, (d) the work in progress of a business that is a profession, and (e) the goodwill of a business, as referred to in subsection 13(34);” The Law Dictionary Featuring Black’s Law Dictionary (2nd Ed) (footnote 5) defines “property” as the “ownership of a thing is the right of one or more persons to possess and use it to the exclusion of others...” ...

Le 15 juin 2000 Centre fiscal de Jonquière Administration centrale Service à la clientèle Patrick Massicotte (613) 957-9232 À l'attention de monsieur Robin Plourde Dossier # 2000-002442 Demande d'interprétation technique: paragraphe 56.1(4) de la Loi de l'impôt sur le revenu ("LIR" ou "la Loi") La présente est en réponse à votre demande du 5 mai 2000 pour laquelle vous désirez connaître notre opinion concernant le sujet susmentionné. ... En particulier, dans l'arrêt Pascoe (75 DTC 5427), la Cour d'appel fédérale a défini une "allocation" comme suit: "... ...