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M if “Yes” (Name in full including all given names and surname (Please Print): ((Dr RICHARD JOHN HAYES ((Mailing Address (Home): 52 Thursfield Cres, Toronto M4G 2N5 (Birth Date Nov 6, 1946 Sex M Social Insurance No 454 067 244 UNIVERSITY OF TORONTO SCHOOL OF CONTINUING STUDIES 158 St George Street Toronto, Ontario, Canada M5S 2V8 (416) 987-2400 COURSE ARRANGEMENTS WITH R J Haynes Course Number SCSOOOB Course Name Computer Concepts & Applications Description of Assignment Term Sessions Day Dates Time Hours Location Fall 12 Tues Sept 21-Dec 7 6:30-9:00 pm 2 21/2 Room 243 Winter 8 Jan 4-Feb 22 Galbraith Spring Summer Total 20 Total 50 Term Stipend $36 per hr Vacation pay included Total $1,800 Fall $1,080 Winter 720 Spring Summer Total $1,800 Please adhere to these arrangements unless you have secured the co-ordinator’s agreement to any proposed change. ... —As to the specific other party contracting with Haynes, it can only be the U of T—the appellant received his remuneration only from U of T, none from the SIA or from ICB directly. — U of T had the contracts for service with ICB and SIA, and it was for U of T to fulfill these under its own discrection. ...

Paragraphe 212(5)—Français 212.(5) Toute personne non résidante doit payer un impôt sur le revenu de 25% sur toute somme qu’une personne résidant au Canada lui verse ou porte à son crédit, ou est réputée, en vertu de la Partie I, lui verser ou porter à son crédit au titre ou en paiement intégral ou partiel d’un droit d'utilisation ou autre sur (a) un film cinématographique, ou (b) un film ou une bande magnétoscopique pour la télévision, que a été utilisé ou reproduit au Canada, ou doit l’être. 5.3.5 According to the English version (“... payment for a right in or to the use of...”) it seems, at first glance, that because of the word “right” construed in its broadest sense one could conclude that it includes a “right of ownership”, and hence the sale of a motion picture. ... It seems that the provision is restricted to payment for rights in a picture only, the effect of drafting being to exclude an outright sale of the motion picture itself. 5.3.6 The French text (“... en paiement intégral ou partiel d’un droit d’utilisation ou autre sur...”) seems, at first glance, to arrive at the former conclusion. ...

(Exhibit A-1 — Federal Charter, Supplementary Letters Patent and Registration). ... The Agreement “in form” is that of a loan of $50,000 @ 9% interest with a $5,000 bonus repayable to the appellant and guaranteed by promissory notes. ...

Le Ministre Du Revenu National, [1979] CTC 2021, 79 DTC 5 Roland St-Onge:—L’appel de Raoul Grenier & Frères Ltée est venu devant moi le 15 novembre 1978 à Quebec (Quebec). ... L’appelante a retenu les services de Société de Fiducie du Québec a titre de conseiller et de Lavigne & Marquis comme architectes. 5. ...

L’intimé a produit comme Pièce I-4 une lettre adressée au Ministère du Revenu national par Tibor Jeledi & Co en date du 15 février 1974, et soutient qu’il s’agit-là d’une preuve que l’appelant voulait écarter Attila des services du “joint venture”. Ladite lettre se lit comme suit: Tibor Jeledi & Co. Chartered Accountants—Comptables Agrees 5775 Victoria Ave., Suite 220 Montreal, Quebec H3W 2R4 Feb. 15, 1974. ...

Facts By notarial deed dated December 30, 1971, the appellant and his brothers Denis and Pierre-Paul accepted an offer by their father, Fernand Blais, to sell 165 common shares in Fernand Blais & Fils Ltee (hereinafter referred to as “the company”) for the sum of $300,000 payable in instalments at the rate of $15,000 a year. ... The respondent emphasized that the presentation of evidence determining the value of the shares of Fernand Blais & Fils Ltée clearly rested with the appellants, and it was for them to establish to the satisfaction of the Board by valid evidence that the valuation made by the respondent was erroneous. ...

In these assessments the Minister increased the appellant’s reported income as follows: Year Added to income Penalty 1970 Interest income $322.80 $ 19.26 Interest expenses: Mr Legault 900.00 Mr Giroux 810.00 $2,032.80 1971 Interest income: Mr Andrews 756.88 Mr McGowan 700.00 131.15 Mr Penchèvre 875.00 Realization of profit: McWhiter & Paule Delorme 2,908.50 Loss of debt refused 2,508.50 7,348.88 1971 Interest income Mr McGowan 700.00 Mr Penchevre 1,000.00 1,700.00 141.51 1973 Interest income Mr McGowan 700.00 Mr Penchèvre 1,000.00 Profit realized on sale of land 10,912.57 Recapture of capital cost allowance 5,000.00 17,612.57 1,060.84 1974 Profit realized on the sale of part of lot 151(20) 2,605.33 Profit realized on the sale of part of lot 32 29,124.76 31,730.09 Minus: Taxable capital gain reported 251.25 31,478.84 2,643.92 The Estate of the late J Alzire Tardif appealed from a tax assessment for 1971 in which the Minister increased the reported income by $106,861.69 in “net business income”. ...

. $ 216.54 —Spence Estate 17.04 —Spence-Hughes-Spence 1,004.61 1,238.19 Depreciation —Clinic Buildings 5% $47,990.55 2,399.55 8,068.45 Operating Profit $11,578.11 Less—Reserved For Income Taxes 2,923.47 Net Profit For Year $ 8,654.64 From the above points it may reasonably be concluded that the operation of the appellant could be conducted, in theory at least, by the deposit in the appellant’s bank account of twelve rental cheques from the lessee, and perhaps a thirteenth for the portion of the municipal taxes; and by the issuance of eight cheques from the bank account, one each for municipal taxes, insurance, accounting, Ontario corporation capital tax, three for mortgage interest, and finally one, if necessary, for corporation income tax. ...

The option states:. shall be payable Forty Thousand Dollars ($40,000) in cash or by certified cheque to W H Bosley & Company Limited, agents for the Vendor... ... The concluding paragraph of the option states: THE Purchaser agrees to pay to W H Bosley & Company Limited the commission for its services in the negotiation of this transaction if, as and when the transaction is fully completed. ...

If the respondent is right, the appellant company would have to pay the following amounts of income tax: 1968 $ 291,596.49 1969 191,983.44 1970 336,513.92 At the hearing, three witnesses were heard: (1) Mr John Arnold Tory, director and solicitor of Scottish and York Holdings Limited and its subsidiaries; (2) Mr Richard Douglas Abbott, CA, officer and auditor and now vice-president and secretary-treasurer of all the Canadian companies; (3) Mr Kenneth Hugh Doyle, president and director of all the Canadian companies. ... As to the dual residence issue, he referred the Board to the following cases: (1) Bedford Overseas Freighters Ltd v MNR, [1970] CTC 69; 70 DTC 6072; (2) Swedish Central Railway Co Ltd v Thompson, [1925] AC 495; (3) Bullock v Unit Construction Co Ltd, 38 TC 712; (4) Tara Explorations & Development Co Ltd v MNR, [1970] CTC 557; 70 DTC 6370; [1972] CTC 328; 72 DTC 6288; (5) The American Thread Co v Joyce, 6 TC 1 (KB and CA); 6 TC 163 (HL); (6) Mitchell v B W Noble Ltd, 11 TC 372; [1927] 1 KB 719. ...