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Coopers & Lybrand Limitéé v. MNR, 94 D.T.C 1626, [1994] 2 CTC 2244 (TCC)-- summary under Subsection 153(1.3) Summary Under Tax Topics- Income Tax Act- Section 153- Subsection 153(1.3) The appellant took possession on November 4, 1981 of the business of a debtor and, with the banks' authorization, paid the net amount of the employees' back wages pursuant to the usual payroll procedures of the debtor (including the preparation of payroll slips showing the deduction of source deductions). ...

Gadsden & Co. Ltd. v. C.I.R. (N.Z.) (1964), 14 A.T.D. 18 (N.Z.S.C.)-- summary under Contract or Option Cancellation Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(b)- Capital Expenditure v. ...

Wacky Wheatley's TV & Stereo Ltd. v. MNR, 87 DTC 576, [1987] 2 CTC 2311 (TCC)-- summary under Start-Up and Close-Down Expenditures Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(b)- Capital Expenditure v. ...

Walker & Co. v. C.I.R. (1920), 12 TC 297 (KBD)-- summary under Paragraph 20(1)(c) Summary Under Tax Topics- Income Tax Act- Section 20- Subsection 20(1)- Paragraph 20(1)(c) A partnership borrowed £4,000 from the executors of an estate pursuant to a loan agreement which provided that the consideration for the loan consisted of "the sum of £200 per annum payable half-yearly... and further a three-twentieth part of the profits in excess of £1,000 per annum up to but not in respect of any profits exceeding £3,000 per annum. ...

Versteegh Ltd & Ors v. Commissioners, [2013] UKFTT 642 (TC)-- summary under Exempt Receipts/Business Summary Under Tax Topics- Income Tax Act- Section 9- Exempt Receipts/Business taxable share interest on loan held by affiliate One company in a group of UK companies (the "Lender") made a loan to a subsidiary (the "Borrower"). ...

Grainger & Son v. Gough (1896), 3 TC 462 (HL)-- summary under Paragraph 2(3)(b) Summary Under Tax Topics- Income Tax Act- Section 2- Subsection 2(3)- Paragraph 2(3)(b) soliciting orders was merely ancillary In finding that a French wine producer was not exercising a trade in the U.K. by virtue of English agents receiving orders for the wine and transmitting them to France for approval, Lord Hurschell stated (p. 467): "If all that a merchant does in any particular country is to solicit orders, I do not think that he can reasonably be said to exercise or carry on his trade in that country. ...

Secretary of State for Work and Pensions & Anor, [2014] BTC 22, [2014] EWCA Civ 530-- summary under Business Source/Reasonable Expectation of Profit Summary Under Tax Topics- Income Tax Act- Section 3- Paragraph 3(a)- Business Source/Reasonable Expectation of Profit careful and successful poker playing was not a trade or business The question of whether the appellant was obligated to pay child support maintenance out of his poker winnings turned on whether, under the Social Security Contributions and Benefits Act 1992, he was "a person gainfully employed in Great Britain," with "employment" including any trade, business, profession or vocation, and "employed" having a corresponding meaning. ...

Secretary of State for Work and Pensions & Anor, [2014] BTC 22, [2014] EWCA Civ 530-- summary under Exempt Receipts/Business Summary Under Tax Topics- Income Tax Act- Section 9- Exempt Receipts/Business careful and successful poker playing was not a trade or business The question of whether the appellant was obligated to pay child support maintenance out of his poker winnings turned on whether, under the Social Security Contributions and Benefits Act 1992, he was "a person gainfully employed in Great Britain," with "employment" including any trade, business, profession or vocation, and "employed" having a corresponding meaning. ...

Dominion Metal & Refining Works Ltd. v. The Queen, 86 DTC 6311, [1986] 2 CTC 47 (FCTD)-- summary under Land Summary Under Tax Topics- General Concepts- Fair Market Value- Land In 1976 an adjoining land owner ("Ogilvie") in need of expanding its facilities paid what was apparently a substantial premium over their open market price for lands of the taxpayer. ...

Canadian Industrial Gas & Oil Ltd. v. Government of Saskatchewan et al., 80 DLR (3d) 449, [1978] 2 S.C.R. 545-- summary under Subsection 92(2) Summary Under Tax Topics- Other Legislation/Constitution- Constitution Act, 1867- Subsection 92(2) provincial tax styled as a direct "income tax" was in substance an ultra vires indirct tax on oil exports In order to divert to itself the increase in the price of oil that occurred after 1973, the Legislature of Saskatchewan enacted a "mineral income tax" approximately equal to 100% of the difference between the price received at the well-head and the price formerly received by the producers. ...