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Dans l’arrêt MNR v Goldsmith Bros Smelting & Refining Company Limited, [1954] S.C.R. 58; [1954] CTC 28; 54 DTC 1011, des frais légaux déboursés à défendre la compagnie contre une accusation de participation à une combine illégale ont également été adjugés comme étant déductibles. ...

Contentions According to the appellant, it was contended that: —the farm in question (RR #1, Barrie, Ontario) had been purchased in 1970; —during 1970, 1971 and 1972, he proceeded to build up the farm, fences, fields and buildings; —after a discussion with Revenue Canada in 1974, he commenced to claim the “restricted farm loss” starting with the taxation year 1973 (not disallowed, therefore not appealed); — he anticipated profits before the year 1977. ...

In recent years, the Federal Court has given great weight to the credibility of the witnesses, namely: T K Sales Ltd v MNR, [1973] CTC 340; 73 DTC 5284; S & S Properties Ltd v The Queen, [1978] CTC 412; 78 DTC 6294. ...

Exhibit A-1 contained the following information: CANADA TRUST RETIREMENT SAVINGS PLAN/PLAN D’ÉPARGNE-RÉTRAITE STATEMENT OF ACCOUNT AS AT APR 30 1976 ÉTAT DE COMPTE AU PLAN NUMBER 001-3001121 NUMÉRO DU PLAN MR JAMES P CAMPBELL APR VALUES 760 WONDERLAND RD APT 802 EQUITY SECTION 25.89 LONDON ONT INCOME SECTION 12.38 N6K 1M2 MORTGAGE SECTION 10.69 TRANSACTIONS No of Total Unit Price Units Units Market Value Type Amount Prix No Total des Valeur au Date Genre Montant Unitaire D’Unites Unites Marche EQUITY SECTION Apr 30 Cash Withdrawal $.00 $25.89 Apr 30 1976 Balance $25.89 $.00 INCOME SECTION Apr 30 Cash Withdrawal.00 12.38 Apr 30 1976 Balance 12.38.00 MORTGAGE SECTION Apr 30 Cash Withdrawal.00 10.69 Apr 30 1976 Balance 10.69.00 SAVINGS SECTION Mar 31 1976 Balance 1585.93 Apr 30 Interest @ 8.250 21.80 Apr 30 Cash Withdrawal 1607.73 Apr 30 1976 Balance.00 Apr 30 PLAN TOTAL.00 SEE OVER FOR EXPLANATIONS/VOIR EXPLICATIONS AU VERSO Counsel for the Minister pointed out that there was no disagreement about the facts of the case, only about the basis for taxation of the amount in question. ...

. — He received the amount of $17,500 as damages with respect to his wrongful dismissal. ...

Sam Grossman (: MRN, jugement non rapporté; 30. De Salaberry Realties Ltd c La Reine, [1976] CTC 656; 76 DTC 6409. 5.3 Commentaires Le témoignage de M Jack Desmarais a démontré que M Hervé Desmarais avait eu un désir d’investissement dans les terrains de golf (“Driving Range’’ et “par 3’’ (à 3 trous))—paragraphe 4.02 des faits. ...

“US money” is written on the exhibit. 3.18 As for the balance of $12,717.23- $2,976 = $9,741.23, the appellant maintained that it can only be explained by his winnings in Las Vegas. 3.19 The appellant’s accountant, Mr Romain Audet, CA, of the accounting firm of Audet, Gosselin, Lapointe, Moreau et Associés Inc of Montreal, stated that he went to Las Vegas himself once on a “junket”, and that he also was required to transfer $5,000 to the hotel where he was going to be Staying in Las Vegas. 3.20 Mr Audet maintained that the appellant never revealed the amount of his gambling winnings to him during the 1973-1974 period. ...

The case appears to be somewhat analogous to that considered by Rowlatt, J in H Ford & Co, Ltd v The Commissioners of Inland Revenue (1926), 12 TC 997. ...

. — Reason for the objection: 1. This payment cannot be additional income, since the salary of a federal employee is determined according to the collective agreement, and no supplementary amount can be paid. 2. ...

Mann & Martel v MNR, No 8502 PABC 5958; 10. Henry L Molot v MNR, [1977] CTC 2170; 77 DTC 111; 11. ...