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PAYMENT The Government in consideration of this license, subject to the availability of funds, shall be obligated to pay the Contractor a total capital sum of $600,000 for the incorporation and use of said data, know-how and inventions in the construction and use by the Government of plants or facilities for said continuous manufacturing process, said total capital payment of $600,000 to be made as follows: One-half (%) on the effective date of Contract No 397; and the remaining one-half (2) upon acceptance of the data specifically called for in the aforesaid Contract No 397. ... In Desoutter Bros, Ltd v J E Hanger & Co, Ltd, [1936] 1 All ER 535, MacKinnon, J, relying on this statement, held that a lump sum payment in advance for a licence to use a patent, without regard to the extent of the anticipated use, was capital. ...

Support is found for this view, in the well-known passage from the judgment of Lord Diplock in Snook v London & West Riding Investments, Ltd, [1967] 1 All ER 518 at 528, reading as follows: As regards the contention of the plaintiff that the transactions between himself, Auto-Finance, Ltd and the defendants were a “sham”, it is, I think, necessary to consider what, if any, legal concept is involved in the use of this popular and pejorative word. ...

", he gave the following as the intent of the agreement: ”... I should not get any more than the $450,000 so that if I had received part of it by way of an interest free loan then that... amount should be considered for the payment of the management fee". [5] As the trial judge found, the interest-free loan advanced pursuant to Article 7.2 was linked to and was in reality part of the overall management fee arrangement in favour of the appellant. ...

The respondent alleges in this case that the operations giving rise to the profits arose outside of Canada — specifically, the contract for the sale of the concentrate was negotiated in Lebanon and executed in the United States. ...

Abbott: As the hon. member will recall, this was the section which referred to the principal source of income, and then section 13(1) was introduced last year as a loophole section to cover what, for want of a better term, I shall call the hobby farmers — Mr. ...

.); FA & AB Ltd. v. Lupton (Inspector of Taxes), [1971] 3 All E.R. 948 (H.L.); Québec (Deputy Minister of Revenue) v. ...

Marsh & McLennan, Ltd., [1984] F.C. 609; [1983] C.T.C. 231; 83 D.T.C. 5180 at 244 (D.T.C. 5191; F.C. 627), Clément, D.J.; Golden v. ...

The final question is simply this — whether the words of paragraph 85(1)(e) of the Income Tax Act interpreted in their plain, ordinary and grammatical sense in context of the statutory scheme of section 85B reach out to bring within the tax net in 1969 the unearned premium reserve of $10,454,396 deducted in 1968. ...

Counsel for the respondent put great emphasis on the statements which appear in Article IV F of the plan to the effect that the employer's contribution is "on behalf of and as an absolute benefit for (the) member" and that such contribution ” shall be regarded as additional compensation paid to (the member)"; they likewise attach much importance to the fact that income taxes for participating employees are withheld not only from their wages but also from the employer's contribution. ...

.: — This is an appeal from a judgment of the Trial Division allowing in part the respondent’s appeal from the reassessment of its income tax for the 1978 taxation year. ...