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Included in the Schedule to the SDTA are the following spirit drink names: Grappa (Italy) Grappa di Ticino (Ticino region of Switzerland) Jägertee, Jagertee or Jagatee (Austria) Korn or Kornbrand (Germany or Austria) Ouzo or Oύζo (Greece) Pacharán (Spain) Scotch whisky (Scotland) Irish whisky (Northern Ireland or the Republic of Ireland) Armagnac brandy (Armagnac district of France) Cognac brandy (Cognac district of France) Bourbon whiskey (United States) Tennessee whiskey (United States) Tequila (Mexico) Mezcal (Mexico) Caribbean rum (Commonwealth Caribbean country) Agriculture and Agri-Food Canada (AAFC) is responsible for the administration and enforcement of the SDTA. ...

Maternity allowance payments made under the SUB Plan will neither reduce nor increase an employee's deferred remuneration or severance pay. 38.03 Special Maternity Allowance for Totally Disabled Employees An employee who: fails to satisfy the eligibility requirement specified in subparagraph 38.02(a)(ii) solely because a concurrent entitlement to benefits under the Disability Insurance (DI) Plan, the Longterm Disability (LTD) Insurance portion of the Public Service Management Insurance Plan (PSMIP) or the Government Employees Compensation Act prevents her from receiving EI, or QPIP, and has satisfied all of the other eligibility criteria specified in paragraph 38.02(a), other than those specified in sections (A) and (B) of subparagraph 38.02(a)(iii), shall be paid, in respect of each week of maternity allowance not received for the reason described in subparagraph (i), the difference between ninety-three percent (93%) of her weekly rate of pay and the gross amount of her weekly disability benefit under the DI Plan, the LTD Plan or via the Government Employees Compensation Act. ... The maximum combined, shared, maternity and extended parental allowances payable shall not exceed eighty-six (86) weeks for each combined maternity and parental leave without pay. 40.03 Special Parental Allowance for Totally Disabled Employees An employee who: fails to satisfy the eligibility requirement specified in subparagraph 40.02(a)(ii) solely because a concurrent entitlement to benefits under the Disability Insurance (DI) Plan, the Long‑term Disability (LTD) Insurance portion of the Public Service Management Insurance Plan (PSMIP) or via the Government Employees Compensation Act prevents the employee from receiving EI, or QPIP, and has satisfied all of the other eligibility criteria specified in paragraph 40.02(a), other than those specified in sections (A) and (B) of subparagraph 40.02(a)(iii), shall be paid, in respect of each week of benefits under the parental allowance not received for the reason described in subparagraph (i), the difference between ninety‑three percent (93%) of the employee’s rate of pay and the gross amount of their weekly disability benefit under the DI Plan, the LTD Plan or via the Government Employees Compensation Act. ...

Pregnancy/Maternity allowance payments made under the SUB Plan will neither reduce nor increase an employee's deferred remuneration or severance pay. 17.05 Special pregnancy/maternity allowance for totally disabled employees An employee who: fails to satisfy the eligibility requirement specified in subparagraph 17.04(a)(ii) solely because a concurrent entitlement to benefits under the Disability Insurance (DI) Plan, the Long-Term Disability (LTD) Insurance portion of the Public Service Management Insurance Plan (PSMIP) or the Government Employees Compensation Act prevents the employee from receiving Employment Insurance (EI) or Quebec Parental Insurance Plan (QPIP), maternity benefits, and has satisfied all of the other eligibility criteria specified in paragraph 17.04(a), other than those specified in sections (A) and (B) of subparagraph 17.04(a)(iii), shall be paid, in respect of each week of pregnancy/maternity allowance not received for the reason described in subparagraph (i), the difference between ninety-three per cent (93%) of their weekly rate of pay and the gross amount of the employee's weekly disability benefit under the DI Plan, the LTD Plan or via the Government Employees Compensation Act. ... The maximum combined, shared, pregnancy/maternity and extended parental allowances payable shall not exceed eighty-six (86) weeks for each combined pregnancy/maternity and parental leave without pay. ** 17.08 Special parental allowance for totally disabled employees An employee who: fails to satisfy the eligibility requirement specified in subparagraph 17.07(a)(ii) solely because a concurrent entitlement to benefits under the Disability Insurance (DI) Plan, the Long-Term Disability (LTD) Insurance portion of the Public Service Management Insurance Plan (PSMIP) or via the Government Employees Compensation Act prevents the employee from receiving Employment Insurance (EI) or Quebec Parental Insurance Plan (QPIP) parental benefits, and has satisfied all of the other eligibility criteria specified in paragraph 17.07(a), other than those specified in sections (A) and (B) of subparagraph 17.07(a)(iii), shall be paid, in respect of each week of benefits under the standard parental allowance, as specified under paragraphs 17.07(c) to (k), not received for the reason described in subparagraph (i), the difference between ninety-three percent (93%) of the employee’s rate of pay and the gross amount of the employee’s weekly disability benefit under the Disability Insurance (DI) Plan, the Long-Term Disability (LTD) Plan or via the Government Employees Compensation Act. ...

TORONTO M5B $3,795.24 HEARST BUSINESS IMPROVEMENT AREA HEARST P0L $326.10 HEARST POWER DISTRIBUTION COMPANY LIMITED/CORPORATION DE DIS HEARST P0L $86.51 HEATH STREET HOUSING CO-OPERATIVE INC. ...

TORONTO M5B $3,795.24 HEARST BUSINESS IMPROVEMENT AREA HEARST P0L $326.10 HEARST POWER DISTRIBUTION COMPANY LIMITED/CORPORATION DE DIS HEARST P0L $86.51 HEATH STREET HOUSING CO-OPERATIVE INC. ...

Deshaies Inc. v MNR 93 DTC 867 Farm operations Property used for farming Roseland Farms Ltd. v MNR 86 DTC 1086 Leaside Realty Co. v MNR 86 DTC 1020 Gravel sales Farrel v MNR 85 DTC 706 Finley v MNR 84 DTC 1536 Relationship with the real estate agent Abed Estate v MNR 82 DTC 6099 Boychuk v MNR 81 DTC 107 Dyck v MNR 81 DTC 54 Vacant lots or land Unsolicited offer to purchase Di Ioia et al. v The Queen 94 DTC 1320 Thivy v The Queen 93 DTC 919 Intention to invest H. ...

As a result of subsection 10(1.01), losses arising from property held as an adventure in the nature of trade can only be recognized upon the disposition of the property. 27.1.7 References Income Tax Interpretation Bulletins IT218R, Profits, capital gains and losses from the sale of real estate, including farmland and inherited land and conversion of real estate from capital property to inventory and vice versa IT346R, Commodity Futures and Certain Commodities IT426R, Shares Sold Subject to an Earnout Agreement IT459, Adventure or Concern in the Nature of Trade IT473R, Inventory Valuation IT479RSR, Transactions in Securities IT479R, Transactions in securities 27.1.8 Court cases Real estate transactions Adventure in the nature of trade Friesen v The Queen 95 DTC 5551 [SCC] 154135 Canada Inc v The Queen 2000 DTC 1708 White et al v The Queen 97 DTC 435 Miller v The Queen 95 DTC 542 Happy Valley Farms Ltd v The Queen 86 DTC 6421 [FCTD] Intention Pellerin et al v MNR 91 DTC 107 Secondary intention Litvinchuk v The Queen 96 DTC 1315 Marsted Holdings Ltd et al v The Queen 86 DTC 6200 Lampard v MNR 86 DTC 1422 Intention abandoned- Frustrated Arya v The Queen 94 DTC 1526 Jodare Ltd et al v The Queen 86 DTC 6054 Insufficient financing Bell et al v MNR 89 DTC 165 Change of intention Araz Developments Inc et al v The Queen 93 DTC 922 600166 Ontario Ltd et al v MNR 93 DTC 910 Mohawk Horning Ltd et al v The Queen 86 DTC 6297 Zen v The Queen 85 DTC 5531 Isolated transactions Malysh v MNR 90 DTC 1803 Ough v MNR 87 DTC 581 Orzeck v MNR 87 DTC 618 Buyer specializing in real estate Lal et al v The Queen 98 DTC 1155 Shindico Inc v The Queen 94 DTC 1538 Immeubles Jos Pelletier Inc v The Queen 93 DTC 1552 Anctil v The Queen 93 DTC 1525 Developing areas Niemi v The Queen 84 DTC 6189 Tsao et al v MNR 82 DTC 1821 Period of ownership Mullin v The Queen 98 DTC 1731 Watson v The Queen 98 DTC 1680 Singh v The Queen 97 DTC 5064 Tordale Developments Ltd v The Queen 97 DTC 1442 Belley c La Reine 97 DTC 1430 Investments Buffone v The Queen 93 DTC 1486 Dauphinais v MNR 93 DTC 631 Carsons Camps Ltd v The Queen 84 DTC 6070 Haber v The Queen 83 DTC 5004 Purpose of the purchase Bahr et al v The Queen 96 DTC 1576 Fisher et al v The Queen 96 DTC 1391 Conway v The Queen 96 DTC 1282 364256 Ontario Ltd et al v MNR 93 DTC 787 Campeau v MNR 93 DTC 92 Division into lots Kourdi et al v The Queen 99 DTC 5428 Friesen v The Queen 95 DTC 5551 Deacon v The Queen 95 DTC 793 Call options Morris et al. v The Queen 93 DTC 1186 Inventory reasons Choinière et al v The Queen 97 DTC 91 Series of transactions Matt's Apartments Ltd v MNR 89 DTC 441 Happy Valley Farms Ltd v The Queen 86 DTC 6421 Toolsie v The Queen 86 DTC 6117 Other business activities Trust deed Medici Management Ltd v MNR 89 DTC 437 Decisive activities regardless of recession Deshaies Inc v MNR 93 DTC 867 Farm operations Property used for farming Roseland Farms Ltd v MNR 86 DTC 1086 Leaside Realty Co v MNR 86 DTC 1020 Gravel sales Farrell et al v MNR 85 DTC 706 Finley v MNR 84 DTC 1536 Relationship with the real estate agent Abed Estate v The Queen 82 DTC 6099 Boychuk v MNR 81 DTC 107 Dyck v MNR 81 DTC 54 Vacant lots or land Unsolicited offer to purchase Di Ioia et al v The Queen 94 DTC 1331 Thivy v The Queen 93 DTC 919 Intention to invest H Fine and Sons Ltd v The Queen 84 DTC 6520 Transactions involving securities Options and shares Forest Lane Holdings Ltd et al v The Queen 90 DTC 6495 Algonquin Enterprises Ltd et al v The Queen 90 DTC 6377 Sullivan v The Queen 90 DTC 6191 Mine promotion Watts Estate et al v The Queen 84 DTC 6564 Quick sale Darch et al v The Queen 92 DTC 6366 Transactions involving horses Imperial Stables (1981) Ltd v The Queen 92 DTC 6189 Futures trading The Queen v Friedberg 93 DTC 5507 Matrimonial regime Côté v The Queen 96 DTC 3304 Meaning of traders or brokers in securities The Queen v Vancouver Art Metal Works Ltd. 93 DTC 5116 Kane (CC) v The Queen 94 DTC 6671 Robertson v The Queen 98 DTC 6227 Zoning and restriction of land use Expansion of business Bakos et al v MNR 84 DTC 1509 Gain on foreign exchange Shell Canada Ltd v the Queen 99 DTC 5669 [SCC] 27.2.0 Pursuit of profit In 1977, the Supreme Court ruled on the case of Moldowan v The Queen, 77 DTC 5213. ...

However, if no minute book exists, document the attempt in subsection D.I), Records Examined, of Form T20, Audit Report. 10.3.0 Maintaining records and/or conducting audits outside Canada 10.3.1 Canada Revenue Agency approval Permission to keep records outside Canada generally should only be granted to foreign-based taxpayers doing business in Canada or to Canadian-based taxpayers with branches outside Canada. ...

However, if no minute book exists, document the attempt in subsection D.I), Records Examined, of Form T20, Audit Report. 10.3.0 Maintaining records and/or conducting audits outside Canada 10.3.1 Canada Revenue Agency approval Permission to keep records outside Canada generally should only be granted to foreign-based taxpayers doing business in Canada or to Canadian-based taxpayers with branches outside Canada. ...