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Stasiv, Mitton & Smith v. The Queen, [1989] 1 CTC 171 Kurisko, J.: —This is an application brought before me as a local judge of the Supreme Court of Ontario by the above-named solicitors under section 232 of the Income Tax Act to determine their claim of solicitor and client privilege in respect of the files of certain clients named in a demand made for the production of such files by the Minister of National Revenue pursuant to paragraph 231.2(1)(b) of the Income Tax Act. ...

Vaughan’s Moving & Storage Co Ltd, and Keith Vaughan v. Her Majesty the Queen as Represented by the Minister of National Revenue, [1984] CTC 333 The Associate Chief Justice:—This action came on for trial at Yorkton, Saskatchewan, on October 4, 1983. ...

Northwood Pulp & Timber Ltd. v. R., [1999] 1 CTC 53 Sexton J.A: We are all of the view that the appeal must be dismissed and the judgment rendered on 19 January, 1996, by the Tax Court of Canada must be affirmed. ...

R & L Food Distributors Limited v. Minister of National Revenue, [1977] CTC 2579, 77 DTC 411 A W Prociuk:—The appellant corporation of Tecumseh, Ontario appeals from the respondent’s reassessment of its income for the 1973 taxation year wherein the small business deduction pursuant to subsection 125(1) of the Income Tax Act, SC 1970-71-72, c 63, as amended, was disallowed on the ground that the appellant was not a Canadian-controlled private corporation in that the controlling shareholders were not resident in Canada. ...

J G Young & Son Limited v. Minister of National Revenue, [1972] CTC 2370, 72 DTC 1319 A J Frost:—This is an appeal from an income tax reassessment dated July 28, 1970 varying an earlier assessment dated May 14, 1969 in respect of the appellant’s 1967 taxation year, wherein the Minister of National Revenue levied an additional tax on the gain realized on the sale of 4 acres of land in the sum of $72,830.93. ...

On December 21, 1965 the appellant issued the following cheques to the various trusts: President’s trust $46,726 Secretary’s trust 54,346 Vice-president’s trust 30,680 Total — $131,752 These cheques were negotiated by the three trusts and the proceeds deposited in bank accounts in the names of the three respective trusts. ... The Minister’s action in assessing the appellant for the taxation years under review can be expressed in summary form as follows: Amount Contri Amount allowed buted to Fund as a deduction Amount Year by Appellant by the Minister Disallowed 1965 $131,752 $ 3,752 $128,000 1966 9,991 3,691 6,300 1967 9,991 3,891 6,100 $151,734 $11,334 $140,400 The sums of $128,000, $6,300 and $6,100 which were disallowed by the Minister represent the amounts expended by the trusts in the respective taxation years to acquire Class “B” preferred shares of the appellant. ... The amount of pension is provided in paragraph 2.3 as follows: Amount of Pension The Annual Pension payable to a Participant shall be as follows; — (a) For each year of service subsequent to his date of entry into the Plan, each Participant will receive an annual pension equal to 2% of the average of the best six years earnings in the employ of the Company less any pension being purchased in respect to such service by the Company, and by any other registered pension plan of the Company. ...

& J. Music Ltd., 80 DTC 6219, [1980] CTC 287 (FCTD) Grant, DJ:—(1) This is an appeal by the Deputy Attorney General of Canada on behalf of Her Majesty the Queen from the decision of the Tax Review Board in respect of the defendant’s 1974 taxation year dated January 19, 1978, whereby that Board allowed the defendant’s appeal and directed the Minister to either delete the cumulative deduction account calculation from the notice of assessment issued for that year or if on consideration he considered some calculation was required as from June 24, 1974, to make such calculation and amend the assessment accordingly. (2) The parties agreed upon a Statement of Facts which had been signed by the solicitors for both parties, and filed that it may be treated as evidence of all the facts therein set forth. ... SMALL BUSINESS DEDUCTION Section 125 125.(1) There may be deducted from the tax otherwise payable under this Part for a taxation year by a corporation that was, throughout the year, a Canadian- controlled private corporation, an amount equal to 25% of the least of (a) the amount, if any, by which (i) the aggregate of all amounts each of which is the income of the corporation for the year from an active business carried on in Canada, exceeds (ii) the aggregate of all amounts each of which is a loss of the corporation for the year from an active business carried on in Canada, (b) not applicable, (c) the corporation’s business limit for the year, and (d) the amount, if any, by which the corporation’s total business limit for the year exceeds its cumulative deduction account at the end of the immediately preceding taxation year, except that in applying this section for a taxation year after the 1972 taxation year, the reference in this subsection to “25%” shall be read as a reference to “24%” for the 1973 taxation year, “23%” for the 1974 taxation year, “22%” for the 1975 taxation year, and “21 %” for the 1976 and subsequent taxation years. ... MNR v Gunnar Mining Limited, [1970] CTC 152; 70 DTC 6135 where Jackett, P stated at 154 [6137]: In my view, this right of appeal extends to a case where the attack is based on a lack of jurisdiction in the Tax Appeal Board to deliver the judgment attacked** and, that being so, it follows that it extends to a case where, as I conceive it to be here, the attack is really based on a contention that while the matter falls within the Board’s jurisdiction, that Court had no power or authority to deliver the judgment under attack. ** See Provincial Secretary of Prince Edward Island v Egan, [1941] S.C.R. 396, per Duff, CUC at 399: The Respondent relied upon the cases of Earl W Gardner v MNR, 39 Tax ABC 162; 65 DTC 591: where it was said at 163 [591]: The material on which counsel for the Minister based his motion consisted of an affidavit made by one of the solicitors employed in the Department of National Revenue who had knowledge of all the documents which are or have been in the custody or possession of the Minister relating to the matters in question in this appeal. ...

Olympia Floor & Wall Tile (Quebec) Ltd. v. MNR, 70 DTC 6085, [1970] CTC 99 (FCTD) JACKETT, P. ... The decision of this Court in O’Reilly & Belanger, Limited v. M.N.R., [1928] Ex.C.R. 61; [1917-27] C.T.C. 332, is distinguishable from this case in that there was no evidence there, as there is here, with reference to the amounts over $100, of an immediate expectation of business as a result of making the payments. ... The appeal will be allowed with costs and the assessments under appeal will be referred back to the respondent for reassessment on the assumption that all the contributions in question that were over $100 are deductible in computing the appellant’s income for the appropriate year and that the remainder of such contributions are ‘‘gifts’’ within Section 27(1) (a) of the Income Tax Act. 1 *27. (1) For the purpose of computing the taxable income of a taxpayer for a taxation year, there may be deducted from the income for the year such of the following amounts as are applicable: (a) the aggregate of gifts made by the taxpayer in the year (and in the immediately preceding year, to the extent of the amount thereof that was not deductible under this Act in computing the taxable income of the taxpayer for that immediately pre ceding year) to charitable organizations in Canada exempt from tax under this Part by paragraph (e) of subsection (1) of section 62, corporations or trusts resident in Canada and exempt from tax under this Part by paragraph (f) or (g) of subsection (1) of section 62, housing corporations resident in Canada and exempt from tax under this Part by paragraph (ga) of subsection (1) of section 62, Her Majesty in right of the provinces and Canadian municipalities, not exceeding 10% of the income of the taxpayer for the year, if payment of the amounts given is proven by filing receipts with the Minister; 2 *In so far as the amounts that were not over $100 are concerned, I regard the reasoning of Vaisey, J. in Hutchinson & Co. ...

Peter Cundill & Associates Ltd. v. The Queen, 91 DTC 5085, [1991] 1 CTC 197 (FCTD), aff'd 91 DTC 5543 (FCA) Cullen, J.:— Background This is an application by way of statement of claim filed on November 20, 1989, objecting to the Minister of National Revenue's tax reassessments for the plaintiff's 1985 and 1986 taxation years. ... In 1984 the plaintiff entered into an agreement with Peter Cundill & Associates (Bermuda) Ltd. ... Unfortunately a " management or administration fee or charge" is not defined by the Act. ...

Thorne Ernst & Whinney Inc. In Its Capacity as Receiver/Manager of the Assets of Mineral Water Company of Canada Limited, [1992] 2 CTC 154 Roscoe, J.:—This is an application by Peat Marwick (formerly Thorne Ernst & Whinney) as a receiver of certain assets of Mineral Water Company of Canada Ltd., for directions respecting the claim by Revenue Canada for payment of withholding tax assessed against Mineral Water. ... First, Spa Springs is a purchaser as a result of being a secured creditor — it is protecting what it has already invested. ...