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The Queen, 2014 DTC 1216 [at at 3872], 2014 TCC 309-- summary under Stare Decisis Summary Under Tax Topics- General Concepts- Stare Decisis weight of obiter depends on fulness of argument Before finding that the taxpayers' argument was contradicted by the "authoritative obiter " in S.T.B. that s. 245(7) applied to third parties only, Hogan J paraphrased (at para. 28) R. v. ...

The Queen, 2014 DTC 1216 [at at 3872], 2014 TCC 309-- summary under Stare Decisis Summary Under Tax Topics- General Concepts- Stare Decisis weight of obiter depends on fullness of argument Before finding that the taxpayers' argument was contradicted by the "authoritative obiter " in S.T.B. that s. 245(7) applied to third parties only, Hogan J paraphrased (at para. 28) R. v. ...

MNR, 93 DTC 50, [1992] 2 CTC 2596 (TCC)-- summary under Subsection 15(2) Summary Under Tax Topics- Income Tax Act- Section 15- Subsection 15(2) 15(2) not contrary to Charter In finding that the inclusion of the amount of a loan made to the taxpayer by a corporation owned by his father in the taxpayer's income was not contrary to s. 15(1) of the Charter, Watson D.J. stated (p. 53): "... the purpose of subsection 15(2) is to prevent the de facto tax-free distribution of corporate funds to shareholders. ...

The Queen, 93 DTC 1004, [1993] 2 CTC 2259 (TCC)-- summary under Subsection 245(3) Summary Under Tax Topics- Income Tax Act- Section 245- Subsection 245(3) Before going on to find that the former s. 245(1) did not prohibit the deduction of interest by the taxpayer, Bowman J. stated, in obiter dicta that: "... ...

The Minister of National Revenue, 58 DTC 1162, [1958] CTC 223, [1958] S.C.R. 499, [1958] CTC 222-- summary under Provincial Law Summary Under Tax Topics- Statutory Interpretation- Provincial Law Martland J. stated, in his dissenting reasons for judgment, (p. 1165): "... while it is obvious that a provincial Legislature cannot legislate in such a manner as to alter the provisions of the Dominion Succession Duty Act, nevertheless, in applying the provisions of that Act, it is necessary to look to relevant provincial legislation to determine what property may be included in a succession. ...

The Queen, 82 DTC 6085, [1982] CTC 151 (FCTD)-- summary under Section 222 Summary Under Tax Topics- Income Tax Act- Section 222 Where two individuals, who carried on a construction business in partnership with each other as well as through 9 incorporated companies, knew that payments being made by them to the Receiver General respecting arrears of taxes of the partnership and the companies were being credited to the companies ' accounts, they were later precluded from arguing that the payments should have been applied by the Department instead to reduce the amount of the debt owing by the partnership to the Receiver General. ...

MNR, 93 DTC 1473, [1993] 2 CTC 3148 (TCC)-- summary under Paragraph 20(1)(c) Summary Under Tax Topics- Income Tax Act- Section 20- Subsection 20(1)- Paragraph 20(1)(c) In finding that interest costs incurred by the taxpayer to finance the payroll cost of its R & D personnel were described in s. 20(1)(c), Kempo, TCJ. stated (p. 1478): "That no income was or could have been gained or produced at that time from the property being researched and developed is not determinative because the purpose and direct use of the borrowed funds were focused to that end and no issues were raised concerning the efficacy of the projects under research. ...

See summary under General Concepts – Rectification. ...

Lamarre J. stated (at p. 2119): "... The seminars in question herein can very well be defined as formal meetings of members of an organization (Amway) that are held for business purposes and that result in the acquisition of knowledge by those attending them. ...

Mogan TCJ. stated (p. 1257): "... if a reserve is in fact claimed and allowed in a particular taxation year, the legality of the allowance is not material and the amount that was in fact deducted must be included in computing the income for the immediately following year". ...