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The Queen, 96 DTC 6040 (FCA)-- summary under Exempt Receipts/Business Summary Under Tax Topics- Income Tax Act- Section 9- Exempt Receipts/Business In affirming the finding of the Toronto judge that a "gift" received by a practising solicitor in order induce him to act in connection with a Florida real estate project was income, Marceau J.A. stated (at p. 6041): "... ...

The Queen, 96 DTC 6040 (FCA)-- summary under Expense Reimbursement Summary Under Tax Topics- Income Tax Act- Section 9- Expense Reimbursement gift rceeived in course of business In affirming the finding of the Toronto judge that a "gift" received by a practising solicitor in order induce him to act in connection with a Florida real estate project was income, Marceau J.A. stated (at p. 6041): "... ...

Mogan T.C.J. found that deduction of ¾ of these losses as allowable business investment losses was not precluded by s. 40(2)(g)(ii) in light of the decision in Business Art Inc. v. ...

.'s Claim [1927] BY Int'l L156, at 162: "'... The decisions of principle of the highest courts of most countries continue to hold that neither the shareholders nor their creditors have any right to the corporate assets other than to receive, during the existence of the company, a share of the profits, the distribution of which has been decided by a majority of the shareholders, and, after its winding-up, a proportional share of the assets'. ...

.'s Claim [1927] BY Int'l L156, at 162: "'... The decisions of principle of the highest courts of most countries continue to hold that neither the shareholders nor their creditors have any right to the corporate assets other than to receive, during the existence of the company, a share of the profits, the distribution of which has been decided by a majority of the shareholders, and, after its winding-up, a proportional share of the assets'. ...

In finding that the alimentary allowance was not "paid" by him for purposes of s. 60(b), and was not "received" by her for purposes of s. 56(1)(b), Garon J. stated (p. 1499): "... ...

In finding that the alimentary allowance was not "paid" by him for purposes of s. 60(b), and was not "received" by her for purposes of s. 56(1)(b), Garon J. stated (p. 1499): "... ...

See summary under General Concepts – Rectification. ...

The Queen, 2001 DTC 6681 (FCA)-- summary under Evidence Summary Under Tax Topics- General Concepts- Evidence treatment not governed by accounting description Before finding that the taxpayer, in effect, had deducted reserves under s. 20(1)(m) with respect to initiation fees which, for accounting purposes, it had brought into income over the ten years following receipt on a straight-line basis, McDonald J.A. stated (at p. 6683): "... ...

The Queen, 2003 DTC 5324 (FCTD)-- summary under Subsection 220(3.1) Summary Under Tax Topics- Income Tax Act- Section 220- Subsection 220(3.1) The taxpayer's application for relief based on his being " de facto bankrupt" was rejected by a CCRA officer who did not have appropriate delegated authority. ...