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Cross was in the course of severing his connections with a corporation called Hub International Limited. ...

., [1984] C.T.C. 2005; 84 D.T.C. 1752 where it was said that acceptance by the Minister of expenses incurred in connection with the use of land as a “restricted farming loss” amounted to an admission that the land in question was being used as a capital asset in a business. ...

During the period of his residency in Penetanguishene the Plaintiff was frequently required to travel to Toronto in connection with his activity as broadcaster-commentator for radio station CKEY. 3. ...

See also subsection 139(1) (ae) of the Income Tax Act which includes as “personal and living expenses” and therefore not deductible for tax purposes, the expenses of properties maintained by the taxpayer for his own use and benefit, and not maintained in connection with a business carried on for profit or with a reasonable expectation of profit. ...

., on behalf of Fenix Developments Limited Partnerships, claims: (a) in the alternative to the claim in sub-paragraph (i), damages in the amount of $3,261,000; and (b) in any event, damages in the amount of $3,500,000 in respect of liabilities incurred in connection with the Meadowpines Project as more particularly described below; and (i)                   all of the plaintiffs claim: (a) lost profits in the amount of $4,135,000; (b) punitive damages in the amount of $5,000,000; (c) pre and post-judgment interest in accordance with the Courts of Justice Act; and (d) their costs on a solicitor and client basis ...

The provisions are as follows: The Income Tax Act 231. (1) Any person thereunto authorized by the Minister, for any purpose related to the administration or enforcement of this Act, may, at all reasonable times, enter into any premises or place where any business is carried on or any property is kept or anything is done in connection with any business or any books or records are or shall be kept, and (a) audit or examine the books and records and any account, voucher, letter, telegram or other document which relates or may relate to the information that is or should be in the books or records or the amount of tax payable under this Act, (b) examine property described by an inventory or any property, process or matter an examination of which may, in his opinion, assist him in determining the accuracy of an inventory or in ascertaining the information that is or should be in the books or records or the amount of any tax payable under this Act, (c) require the owner or manager of the property or business and any other person on the premises or place to give him all reasonable assistance with his audit or examination and to answer all proper questions relating to the audit or examination either orally or, if he so requires, in writing, on oath or by statutory declaration and, for that purpose, require the owner or manager to attend at the premises or place with him, and (d) if during the course of an audit or examination, it appears to him that there has been a violation of this act or a regulation, seize and take away any of the documents, books, records, papers or things that may be required as evidence as to the violation of any provision of this Act or a regulation. (2) The Minister shall, (a) within 120 days from the date of seizure of any documents, books, records, papers or things pursuant to paragraphs (1) (d), or (b) if within that time an application is made under this subsection that is, after the expiration of that time, rejected, then, forthwith upon the disposition of the application. return the documents, books, records, papers or things to the person from whom they were seized unless a judge of a superior court or county court, on application made by or on behalf of the Minister, supported by evidence on oath establishing that the Minister has reasonable and probable grounds to believe that there has been a violation of this Act or a regulation and that the seized documents, books, records, papers or things are or may be required as evidence in relation thereto, orders that they be retained by the Minister until they are produced in any court proceedings, which order the judge is hereby empowered to give on ex parte application. (3) The Minister may, for any purposes related to the administration or enforcement of this Act, by registered letter or by a demand served personally, require from any person (a) any information or additional information, including a return of income or a supplementary return, or (b) production, or production on oath, of any books, letters, accounts, invoices, statements (financial or otherwise) or other documents, within such reasonable time as may be stipulated therein. (4) Where the Minister has reasonable and probable grounds to believe that a violation of this Act or a regulation has been committed or is likely to be committed, he may, with the approval of a judge of a superior or county court, which approval the judge is hereby empowered to give on ex parte application, authorize in writing any officer of the Department of National Revenue, together with such members of the Royal Canadian Mounted Police or other peace officers as he calls on to assist him and such other persons as may be named therein, to enter and search, if necessary by force, any building, receptacle or place for documents, books, records, papers or things that may afford evidence as to the violation of any provision of this Act or a regulation and to seize and take away any such documents, books, records, papers or things and retain them until they are produced in any court proceedings. (5) An application to a judge under subsection (4) shall be supported by evidence on oath establishing the facts upon which the application is based. ...

That subsection provides that on an appeal by the Minister from a decision of the Tax Court of Canada, where the amount of tax in issue does not exceed $10,000 or the amount of loss in issue does not exceed $20,000, the Federal Court is required to order the Minister to pay all reasonable and proper costs of the taxpayer in connection with that appeal. ...

Section 248 extends the meaning of the expression to include, inter alia: (a) the expenses of properties maintained by any person for the use or benefit of the taxpayer or any person connected with the taxpayer by blood relationship, marriage or adoption, and not maintained in connection with a business carried on for profit or with a reasonable expectation of profit The words following "marriage or adoption" are clearly conjunctive with the preceding words. ...

A comparable situation exists here: the all-important patent rights owned by Palmer, the impressive bulk of his stock-holdings, plus his parental connection with one and business ties with two other directors, his presidency of the appellant company, were of such a nature that ‘‘he had in fact full control of the entire operation’’ now under review, and, I repeat, was, therefore, not dealing at arm’s length, with the appellant. ...

|The value of the shares increased to the extent of such income was earned and, therefore, in my opinion such income enured to the benefit of the shareholders or was available for the personal benefit of the shareholders although not, in fact, paid to them. ‘ In this connection reference will be made to Moose Jaw Flying Club v. ...