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The appellant was not making investments and except for the two promissory notes (Exhibit A-2), nothing else — notes or preferred shares — had ever been issued by Link. ... The Minister has added the specific amounts noted earlier (1974 — $12,080.04; 1975 — $10,276.49; 1976 — $10,572.74; 1977 — $6,166.60) to the taxable income of the appellant rather than accepting the accounting treatment accorded “X” in the books of the company. ... The payments made as surcharges to purchase invoices were for the purpose of acquiring investments — a capital cost — and investments they remain at this stage of the process. ...

B & B Royalties, Ltd. v. Minister of National Revenue, [1940-41] CTC 65 MACLEAN, J. ... By an agreement (hereinafter referred to as ‘‘the Trust Agreement”) dated July 8, 1936, and made between the Company, therein called the " ‘ Operator, ‘ ‘ and The Security Trust Co. ... I have not been satisfied that the assessment should have been made against the Company and the owners of royalty interests, as an "‘associa- tion ‘ ‘; at least I presently entertain serious doubts as to whether this could be done successfully. ...

PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: June 11, 2019   JUDGMENT and reasons: KANE J.   DATED: AUGUST 2, 2019   APPEARANCES: Mr. Gary Daniel Mr. Matthew Frontini    For The Applicant   None   For The Respondent   Mr.  ... Shane Hardy   For The Intervener   SOLICITORS OF RECORD: Deeth Williams Wall LLP Barristers and Solicitors Toronto, Ontario   For The Applicant   Oyen Wiggs Green & Mutala LLP Barristers and Solicitors Vancouver, British Columbia   For The Respondent   Cassels Brock and Blackwell LLP Barristers and Solicitors Toronto, Ontario   For The Intervener     ...

Spruce Falls Power & Paper Co., [1953] 2 S.C.R. 407 Date: 1953-10-06 The Minister of National Revenue (Respondent) Appellant; and Spruce Falls Power & Paper Company Limited (Appellant) Respondent. ... Roderick Johnston, Q.C. and Terence Sheard, Q.C. for Spruce Falls Power & Paper Co. ... Solicitors for Spruce Falls Power & Paper Co. Ltd., respondent: Johnston, Sheard & Johnston. ...

Silver Creek Cedarwood Total CMHC mortgage insurance $ 79,300 $ 66,536 $ 145,836 fee CMHC mortgage application 7,350 7,735 15,085 fee Interest during construction 1,493,823 1,217,282 2,711,105 and lease-up Mortgage guarantee fee 80,291 67,368 147,659 Mortgage brokerage fee 64,233 53,894 118,127 Legal Fees relating to mort 25,000 25,000 50,000 gage financing and other doc umentation Landscaping 100,000 50,000 150,000 Administration and leasing 362,000 243,300 605,300 services Cash flow guarantee 171,525 145,349 316,874 $2,383,522 $1,876,464 $4,259,986 7. ... The Supreme Court of Canada has recently set out the following principles, to be applied on a case-by-case basis, to the computation of profit under ss. 9 & 12 of the Act: Canderel Ltd. v. ... & Minister of National Revenue v. Colford Contracting Co. (1960), 60 D.T.C. 1131 (Can. ...

Le 22 juillet 2021, M me Dahlander a répondu à l’Arbitre qu’elle ne « compren[ait] pas vraiment ce qui se pass[ait] », qu’elle avait « peur » et qu’elle se « sen[tait] piégée ». ... Pamel » Juge COUR FÉDÉRALE AVOCATS INSCRITS AU DOSSIER DOSSIER: T-1919-21   INTITULÉ: MICHELINE DAHLANDER c CBC / SOCIÉTÉ RADIO-CANADA   LIEU DE L’AUDIENCE: AFFAIRE ENTENDUE PAR VIDÉOCONFÉRENCE   DATE DE L’AUDIENCE: LE 15 juin 2022   JUGEMENT ET MOTIFS: LE JUGE PAMEL   DATE DES MOTIFS: LE 30 août 2022   COMPARUTIONS: M e Maude Benoit-Charbonneau M e Lucie Hélin   Pour lA demandeRESSE M e Marie Pedneault M e Philippe Dion Pour lA défenderesse AVOCATS INSCRITS AU DOSSIER: Morissette & Avocat.e.s. ... Montréal (Québec)   Pour lA demandeRESSE Société Radio-Canada Montréal (Québec) POUR LA DÉFENDERESSE   ...

In the Shorter Oxford English Dictionary, 2nd Ed., “political” is defined as ‘‘of, belonging or pertaining to, the state, its government and policy ’ ’ and * " concerned or dealing with politics or the science of government’’. in the same value, "‘subdivision’’ is defined as "‘one of the parts into which a whole is subdivided; part of a part; a section resulting from a further division’’. ... The government, conduct, management and control of the University and of University College, and of the property, revenues, business and affairs thereof, shall be vested in the Board. ‘ ‘ Exhibit 1 is The University Act, R.S.O. 1937, ¢. 372. ... In considering the powers of that Board, Lord Haldane said: " " They are a body with discretionary powers of their own. ...

Rip" J.T.C.C. [1]               85 DTC 568. [2]               [1971] Tax A.B.C. 717, 71 DTC 476. [3]               66 DTC 714, 42 Tax A.B.C. 174. [4]               Paragraph 18(1)(a) of the Act. [5]               Section 67 of the Act. [6]               R.S.C. 1927, c. 97. ... Electric, supra at 1028. [23]             (1957), 57 DTC 1055 at 1062. [24]             (1947), 3 DTC 1090. [25]             Edwin C. ... In any event Iacobucci J. rejected that argument. [27]             [1988] 2 S.C.R. 175 at 189. [28]             Symes, supra at 6014. [29]             Ibid. [30]             See R. v. ...

Stewart & Morrison Limited, [1970] CTC 431, [1970] DTC 6295 KERR, J. ... The so-called New York office was Stewart & Morrison Inc. a wholly owned subsidiary of the respondent. ... The letter states: In response to your request we are pleased to submit below a record of amounts received by Stewart & Morrison, Inc. from Stewart & Morrison Limited as capital contributions and loans payable. ...

R & S Industries Inc. v. The Queen, 2017 TCC 75 Docket: 2014-3997(IT)G BETWEEN: R & S INDUSTRIES INC., Appellant, and HER MAJESTY THE QUEEN, Respondent.     ... Costs of the motion shall be in the cause.   The Respondent shall file a reply on or before June 30, 2017.   ... Graham” Graham J.   Citation: 2017 TCC 75 Date: 20170505 Docket: 2014-3997(IT)G BETWEEN: R & S INDUSTRIES INC., Appellant, and HER MAJESTY THE QUEEN, Respondent.   ...