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Handy & Harman of Canada Ltd. v. MNR, 73 DTC 5401, [1973] CTC 507 (FCTD)-- summary under Subsection 10(1) Summary Under Tax Topics- Income Tax Act- Section 10- Subsection 10(1) For financial statement purposes, the taxpayer, whose business was the processing of silver, used a perpetual inventory costing system under which inventory was carried at the same cost as at the previous year-end or, in the case of net additions to inventory, at the lowest cost at which purchases were made in the year. ...

A & D Holdings Inc. v.The Queen, 2006 DTC 2219, 2005 TCC 768-- summary under A Summary Under Tax Topics- Income Tax Act- Section 13- Subsection 13(21)- Undepreciated Capital Cost- A Property that the vendors sold to the taxpayer contained chromium and the vendors did clean up work until the problem of contamination in runoff water was resolved to the satisfaction of the City. ...

Fawcett & Son, Ltd. v. The Queen, 80 DTC 6195, [1980] CTC 293 (FCA)-- summary under Paragraph 256(1)(b) Summary Under Tax Topics- Income Tax Act- Section 256- Subsection 256(1)- Paragraph 256(1)(b) control passed to the executor immediately upon death A legatee of a control bloc of shares who was also the sole executor of the estate obtained control of the company immediately upon the death of the testator, notwithstanding that the will was not probated until after the end of the company's taxation year, because title to the shares vested in him immediately upon the death by force of the will, and his right to vote the shares was not dependent upon those shares being registered. ...

Stevenson & Hunt Insurance Brokers Ltd. v. The Queen, 93 DTC 5125, [1993] 1 CTC 383 (FCTD), briefly aff'd 98 DTC 6383 (FCA)-- summary under Paragraph 12(1)(b) Summary Under Tax Topics- Income Tax Act- Section 12- Subsection 12(1)- Paragraph 12(1)(b) Contingent profit commissions, which an insurance broker was entitled to receive from insurance companies in respect of its 1983 fiscal year and that were contingent on the insurance companies' profitability on policies sold by the broker, did not constitute amounts receivable by the broker at the end of that fiscal year given the impossibility of coming to a reasonable estimate of the amount of those commissions at the end of the fiscal year. ...

P & O (Dover) Ltd. v. Commissioners of Customs and Excise, [1992] V.A.T.T.R. 221-- summary under Recipient Summary Under Tax Topics- Excise Tax Act- Section 123- Subsection 123(1)- Recipient employer the recipient of criminal counsel services The appellant along with seven individual employees was charged with manslaughter in connection with the sinking of its vessel. ...

Goodyear Tire & Rubber Co. of Canada Ltd. et al. v. T. Eaton Co. ...

John Shipbuilding & Dry Dock Co. Ltd., 80 DTC 6272, [1980] CTC 352 (FCA)-- summary under Article 12 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 12 lump sum for indefinite right to use property not a royalty Thurlow, C.J. stated (p. 6275) that "'royalties'... connotes a payment calculated by reference to the use or to the production or revenue or profits from the use of the rights granted" and that "neither 'rentals' nor 'royalties', in the ordinary connotation... includes a lump sum payment for the use of or for the privilege of using property indefinitely. ...

Burns Sand & Gravel v. MNR, 68 DTC 226 (TAB)-- summary under Proceeds of Disposition Summary Under Tax Topics- Income Tax Act- Section 54- Proceeds of Disposition The taxpayer agreed to rent five acres of land for a period of three years at a rent of $1,600 per annum, and provided the lessee with the option of purchasing the land at any time before the expiry of the lease for a price of $16,000 minus 90% of all rentals previously paid. ...

Hanger & Co., Ltd., [1936] 1 All ER 535 (QBD)-- summary under Patents and Know-How Summary Under Tax Topics- Income Tax Act- Section 9- Capital Gain vs. ...

Day & Ross v. The Queen, 76 DTC 6433, [1976] CTC 707 (FCTD)-- summary under Paragraph 18(1)(e) Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(e) Insurance premiums were payable each year by the taxpayer pursuant to a Lloyds policy which established the premiums payable for each year in accordance with a formula which included "reserves, as estimated by the Insurers for outstanding losses, outstanding at the time of adjustment. ...