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EC decision
Joseph B. Dunkelman v. Minister of National Revenue, [1959] CTC 375, 59 DTC 1242
McDonald; it seems to have been operated in connection with the gambling clubs. ... McDonald in connection with claims for unpaid income tax. I gather that it was necessary to show his net worth at that date and, accordingly, Mr. ...
EC decision
The Horse Co-Operative Marketing Association, Limited v. Minister of National Revenue, [1956] CTC 115, 56 DTC 1064, [1956] CTC 114
The main object of the appellant, as stated in the Memorandum of Association, was: ‘4, (a) To undertake and carry on all kinds of business or operations connected with the marketing, collecting, receiving, assembling, taking delivery of, buying, slaughtering, processing, transporting, selling, or otherwise handling or disposing of horses produced or delivered to it by its members or by any other persons eligible for admission as members, or the selling or marketing of the by-products thereof;’’ and I should also refer to the following incidental objects: “4. (1) To do all or any of the above things as principals, agents, contractors, trustees or otherwise, and by or through trustees, agents or otherwise, and either alone or in connection with others;” But while the appellant’s main object was stated in these general terms the evidence is, in my opinion, conclusive that it was not a trading corporation in the ordinary sense of that term. ... The difficulties involved in having individual contracts had been realized in connection with the wheat pools and it was provided for by Section 10 of the Act which provided: “10. ...
EC decision
Hospital for Sick Children v. Minister of National Revenue, [1954] CTC 171, 54 DTC 1088
All my estate both real and personal, of whatsoever kind or nature and wheresoever situate of which I may be seised, possessed or entitled, to or over which I may have any power of appointment at the time of my decease, I give, devise, bequeath and appoint unto and in favour of my trustees upon the following trusts, namely: (a) To pay out of the capital of my general estate my just debts, funeral and testamentary expenses and all succession duties and inheritance and death taxes that may be payable in connection with any insurance on my life or any gift or benefit given by me either in my lifetime or by survivorship or by this my will or any codicil thereto, and whether such duties and taxes be payable in respect of estates or interests which fall into possession at my death or at any subsequent time; and I hereby authorize my trustees to commute the duty or tax on any interest in expectancy.” ... In this connection the cases of In Re Miller’s Agreement, Uniacke v. Attorney General, [1947] Ch. 615, and Re Flavelle Estate, [1948] O.R. 167, were cited. ...
TCC
Total Energy Services Inc., 2024 TCC 12
The context of the provision is to expand the definition of a series which is an indication against a narrow interpretation. [45] In fact, at paragraph 56 the SCC stated that the language of s.248(10) allows either a prospective or retrospective connection of a related transaction to a common law series. [46] In determining whether a related transaction was done in contemplation of another series, the SCC in Copthorne, paragraphs 46-47 stated that: [46]………. “The Court is only required to consider” whether the series was taken into account when the decision was made to undertake the related transaction in the sense it was done “in relation to” or “because of” the series. [47] Although the “because of” or “in relation to” test does not require a strong nexus, it does require more than a “mere possibility” or a connection with “an extreme degree of remoteness”…… Each case will be decided on its own facts…. ...
NSSC decision
City of Halifax v. Halifax Harbour Commissioners, [1928-34] CTC 341
In connection with this conclusion I think it may be fairly urged that since under the Constitution the harbours belonged to the Government, its administration and control is a governmental duty which could not be transferred, but must be performed by the Government, by its servants or agents. ... "(4) Piers, wharfs and breakwaters, the collection of tolls in connection therewith, and the minor repairs on such properties.... ...
BCCA decision
Attorney-General of Canada, Attorneygeneral of British Columbia and Canadian Pacific Railway Company v. City of Vancouver, [1943] CTC 74
In examining the Vancouver Incorporation Act to see what type of taxation it authorizes, we should recall that municipal taxation in connexion with land involves two processes: first an assessment is made, and then a rate is imposed. ... Reference may be made first to s. 46 in connection with which it is submitted by counsel on behalf of the appellant that the words “registered owner thereof” in s. 40(1) (d) do not mean the registered owner of the improvements referred to in section 40(1) (c) but the registered owner of the "‘rateable parcel of land” referred to in section 40(1) (a). ...
EC decision
Frank C. Bower v. The Minister of National Revenue, [1949] CTC 77
(i) There was no advertising, even outside the premises; (ii) he had the appropriate waiting room and two consulting rooms; (iii) no prices were mentioned in connection with the seven or eight types of frame exhibited in his little windows for the observation of patients; (iv) he carried out the functions of examining and testing eyesight and prescribing the suitable glasses—in itself a process calling for much skill and experience —and assembling them in their frames, for example, at the appropriate angle, which, of course, is essential; (v) his net earnings, whatever they were called, were very substantial, particularly in relation to the expenditure on material, that is, on what would be called the stock-in-trade of a business; and, finally, (vi) the proportion between those earnings and the item for stock-in-trade, so called in the account, was very large in relation to the stock-in-trade—far larger than it would normally be in any trading business. ‘ ‘ The observations of Du Parca, L.J., on the subject are also very useful. ... The appellant’s activities in connection with a person’s coming to his office were described by him in detail. ...
SCC
J. R. Moodie Company Limited v. Minister of National Revenue, [1950] CTC 61
It is apparent from the analysis of Exhibit S.3, that: (1) On the execution of the Deed the Donor, in specific terms, “completely and irrevocably’’ divested himself of the ownership of the securities. (2) The Donor did not reserve to himself, in whole or in part, the control or administration of the Trust Property or any part thereof. (3) There is no provision comparable to the one mentioned above in connection with the Bourque case. (4) The only contingency in which the Donor might have derived any benefit from the property would have been the case of the predecease of his daughter without issue and without leaving any relevant testamentary direction; in which event he would have received a share as one of her legal heirs. ... In this connection, reference may be made to article 818 C.C., which reads as follows: " " Fathers and mothers, and other ascendants, relations in general, and even strangers, may, in a contract of marriage, give to the future consorts or to one of them, or to the children to be born of their marriage, even with substitution, the whole or a portion of their present property, or of the property they may leave at their death, or of both together.” (2) The Donor, intervening in the Marriage Contract, "‘makes a gift to his daughter in advancement of her share in his succession and to any child or children who may be born of her the future wife accepting thereof for herself and them of the sum of TWENTY-FIVE THOUSAND DOLLARS which he promises and obliges himself forthwith to pay to the Trustee hereinafter named to be held by it the said Trustee and its successors in the Trust for the following purposes: The payment so to be made may be made either in money or in securities the securities and the value thereof to be designated by the said Donor. ’ ‘ It is admitted by the parties that securities to the amount of the gift were actually delivered to the Trustee partly on the 26th and partly on the 28th December, 1928. (3) The "purposes’’ are enumerated in clauses numbered (1) to (3) in the intervention. ...
TCC
Matte v. The King, 2025 TCC 16
They import such meanings as "in relation to", "with reference to" or "in connection with". The phrase "in respect of" is probably the widest of any expression intended to convey some connection between two related subject matters. [61] [34] Pursuant to subsection 6(15) of the ITA, it is only when an employee debt is forgiven by an employer that, for the purpose of paragraph 6(1)(a), a benefit shall be deemed to have been enjoyed by the employee at any time an obligation issued by any debtor is settled or extinguished. ...
TCC
Alberta Power (2000) Ltd. v. The Queen, 2009 DTC 1514, 2009 TCC 412
… 4 The balancing pool administrator shall carry out the following powers and duties in accordance with the Act, the regulations and the rules of the balancing pool; (a) sign contracts, agreements and other instruments in respect of the balancing pool; (b) make and maintain banking arrangements in respect of the balancing pool; (c) borrow money from any person or enter into overdraft or line of credit arrangements with a bank, treasury branch, credit union, loan corporation or trust corporation for the purpose of meeting obligations of the balancing pool as they become due, and give security for the loan, overdraft or line of credit; (d) draw, make, accept, endorse, execute or issue promissory notes, bills of exchange or other negotiable instruments in respect of the balancing pool; (e) hire employees, consultants and advisors required in connection with the administration of the balancing pool and the performance of the powers and duties of the Council and the balancing pool administrator and determine the duties, terms of engagement and remuneration of the employees, consultants and advisors; (f) determine the amount of any obligation or expenditure payable out of the balancing pool under section 7(1)(h); (g) carry out any other duties that are necessary to administer the balancing pool. 5(1) The balancing pool administrator shall carry out the following powers and duties in accordance with the Act, the regulations, the rules of the balancing pool and any arrangement: (a) oversee the payment into the balancing pool of the amounts referred to in section 6; (b) oversee the payment out of the balancing pool of the amounts referred to in section 7; (c) determine the amounts of any balancing pool credits and balancing pool charges; (d) allocate balancing pool credits directly to customers or indirectly to customers through (i)retailers (ii)wire service providers, (iii) the power pool administrator; (e) levy balancing pool charges directly against customers or against customers through (i)retailers (ii)wire service providers, (iii) the power pool administrator; (f) offer for sale to the public an arrangement held by the balancing pool administrator as a party to the arrangement; (g) offer for sale to the public any derivatives created by the balancing pool administrator pursuant to the Power Purchase Arrangements Regulation (AR 170/99); (h) exercise any powers and perform any duties that accrue to the balancing pool administrator as a party to an arrangement or to the balancing pool under an arrangement; (i) exercise or assign to a third party the right to exchange electric energy through the power pool that arises as a result of the balancing pool administrator being a party to an arrangement; (j) on receipt of notice in respect of an extraordinary event from a party to an arrangement or otherwise, assess and verify the occurrence of the extraordinary event and the need for any payment to be made into or out of the balancing pool by or to a party under the provisions of the arrangement, and participate in any dispute resolution proceedings under an arrangement pursuant to subsection (3); (k) where clause (j) applies, commence making payments set out in the arrangement until the matters in question under clause (j) have been resolved, whether by agreement or in dispute resolution proceedings under subsection (3); (l) make, defend, settle and withdraw claims and counterclaims against the balancing pool relating to an arrangement that the balancing pool administrator holds as a party to the arrangement; (m) make, defend, settle and withdraw claims and counterclaims against retailers, wire service providers, customers and any other persons relating to the payment of balancing pool credits or charge. …. 6 The following amounts must be paid into the balancing pool (a) any payment, fee, charge or other amount that is required by the Act or the regulations to be paid into the balancing pool; (b) any payment, fee, charge or other amount that is required by an arrangement to be paid into the balancing pool, including any payment that is required to be made as a result of the occurrence of an extraordinary event or as the result of the resolution of a dispute referred to in section 5(3); (c) any balancing pool charge payable, directly or indirectly, by a customer pursuant to billing; (d) any money borrowed for the purpose of meeting the obligations of the balancing pool; (e) any principal, income, dividend or other amount received in connection with investments made pursuant to section 8; (f) any amount received by the balancing pool administrator in respect of an arrangement held by the balancing pool administrator as a party to the arrangement; (g) any fine imposed by the Council in accordance with section 9.5(1)(c) of the Act; (h) any amount approved by the Board as payable into the balancing pool for any period prior to an arrangement taking effect; (i) any other amount received in the course of the administration of the balancing pool, except an amount that is specified by the Minister as not being payable into the balancing pool. 7(1) The following amounts must be paid out of the balancing pool: (a) any payment, fee, charge or other amount that is required by the Act or the regulations to be paid out of the balancing pool; (b) any payment, fee, charge or other amount that is required by an arrangement to be paid out of the balancing pool, including any payment that is required to be made as a result of the occurrence of an extraordinary event or as the result of the resolution of a dispute referred to in section 5(3); (c) any balancing pool credit owing, directly or indirectly, to a customer pursuant to billing. (d) any principal or interest to be paid or repaid in connection with an amount borrowed for the purpose of meeting the obligations of the balancing pool; (e) money payable as the purchase price for investments made pursuant to section 8; (f) any amount payable by the balancing pool administrator in respect of an arrangement held by the balancing pool administrator as a party to the arrangement; (g) any amount approved by the Board as payable out of the balancing pool for any period prior to an arrangement taking effect; (h) any other obligation or expenditure incurred in the course of the administration of the balancing pool, except those that are specified by the Minister as not being payable out of the balancing pool ... To execute the following described agreements in connection with H.R. ...