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Nos commentaires Pour les années d'imposition 1988 à 1994, le préambule du paragraphe 110.7(1) de la Loi se lit comme suit: " Le contribuable, étant un particulier, qui, tout au long d'une période (appelée "période admissible" au présent article) d'au moins six mois consécutifs commençant ou se terminant au cours d'une année d'imposition réside dans une ou plusieurs régions-chacune étant une région visée par règlement pour l'année ou pour l'une des deux années d'imposition précédentes, une zone nordique visée par règlement pour l'année ou une zone intermédiaire visée par règlement pour l'année- et qui en fait la demande pour l'année sur formulaire prescrit peut déduire les montants suivants dans le calcul de son revenu imposable pour l'année... ... Webster's Ninth New Collegiate Dictionary Compte tenu que le texte du paragraphe 110.7(1) de la Loi, en 1988, précisait " pendant une période d'au moins six mois d'affilée", le juge s'est aussi référé à la définition du dictionnaire pour le mot "d'affilée". ...

Les représentants du contribuable terminent leurs représentations en mentionnant trois cas de jurisprudence qui sont: Impenco 88 DTC 1242 Olympia Floor & Wall Tile 70 DTC 6085 Royal Trust 57 DTC 1055 Votre position 10.Vous êtes d'avis que les dons aux organismes sans but lucratif faits par le contribuable (ci-après «dons») ne sont pas déductibles à titre de dépenses en vertu de l'alinéa 18(1)a) de la Loi parce que les dons ne rencontrent pas les critères énoncés au Bulletin d'interprétation IT-487. ... XXXXXXXXXX 15.Vous avez relevé des divergences entre la situation du contribuable et la situation dans les arrêts de Impenco (88 DTC 1242) et de Olympia Floor & Wall Tile (70 DTC 6085). ...

XXXXXXXXXX feels that the monthly and annual software charges are of a current nature and has also stated " XXXXXXXXXX " District Office Opinion You have compared the issue to that of a patent and Regulation 1100(9) and have concluded that the capital cost of a patent can consist of a lump sum payment, a series of payments based upon the use of the patent or a combination of each. ...

Entre-temps, la maison est louée à un tiers pour XXXXXXXXXX $ par année. Pour chacune des années d'imposition XXXXXXXXXX, le contribuable a réclamé une perte de location d'environ XXXXXXXXXX $ représentée essentiellement par les dépenses d'intérêt et les taxes municipales. ...

If they are wrong in law with respect to the definition of "ordinarily resident in Canada", and I find the Bulletin referred to as being wrong in law, they are not binding upon me. (...) ... Minister of National Revenue, it was held that an Interpretation Bulletin published by the Minister, which misstated the effect of Article 8(a) of the Tax Convention, did not create an estoppel against the Minister (...)» ...

Section 2 to the PRI Regulations defines the words "royalties" and "taxes" as used therein to mean, respectively, "royalties payable on Crown minerals pursuant to The Crown Oil and Gas Royalty Regulations" (essentially, royalties payable on oil or gas production in respect of Crown lands) and "taxes imposed by sections 3 and 32.11 of The Freehold Oil and Gas Production Tax Act " (essentially, taxes imposed on oil or gas production in respect of freehold lands and on certain oil recovered from a crude oil recovery facility). ... This latter determination may need to be made with the assistance of the Scientific Research & Experimental Development Directorate. ...

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. ...