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ITCs and Commercial Activity [40]   The statutory provision that permits the claiming of an ITC is subsection 169(1) of the ETA, the relevant portion of which states: 169(1)   Subject to this Part, where a person acquires … property or a service … and, during a reporting period of the person during which the person is a registrant, tax in respect of the supply … becomes payable by the person or is paid by the person without having become payable, the amount determined by the following formula is an input tax credit of the person in respect of the property or service for the period: A Ч B where A   is the tax in respect of the supply … that becomes payable by the person during the reporting period or that is paid by the person during the period without having become payable; and B   is (a)   …, (b)   where the property or service is acquired … by the person for use in improving capital property of the person, the extent (expressed as a percentage) to which the person was using the capital property in the course of commercial activities of the person immediately after the capital property or a portion thereof was last acquired … by the person, and (c)   in any other case, the extent (expressed as a percentage) to which the person acquired … the property or service … for consumption, use or supply in the course of commercial activities of the person. [41]   For the purposes of these Appeals, subsection 169(1) of the ETA sets out three conditions that must be satisfied by a person to be eligible to claim an ITC, as follows: a) the claimant must have acquired property or a service; b) GST must have been payable or paid by the claimant in respect of the supply; and c) the claimant must have acquired the property or service for use in improving capital property used in its commercial activities or for consumption, use or supply in the course of its commercial activities. [44] [42]   The term “commercial activity” is defined in subsection 123(1) of the ETA, as follows: “commercial activity” of a person means (a) a business carried on by the person …, except to the extent to which the business involves the making of exempt supplies by the person, (b) an adventure or concern of the person in the nature of trade …, except to the extent to which the adventure or concern involves the making of exempt supplies by the person, and (c) the making of a supply (other than an exempt supply) by the person of real property of the person, including anything done by the person in the course of or in connection with the making of the supply…. ...

TNS operates as the connection point to the payment networks for ATMs whereby ATMs connect to the TNS network. ...

The six phrases that he used to identify those factors are listed below (without the elaborating comments provided by Justice Rouleau in respect of each factor): a) the nature of the property sold; b) the length of period of ownership; c) the frequency or number of other similar transactions by the taxpayer; d) work expended on or in connection with the property realized; e) the circumstances that were responsible for the sale of the property; and f) motive or intention. [13] [34]   Justice Rouleau then stated the following about motive or intention, which is the last item in the above list: 15.   ...

He does not offer an explanation for the balance. [63] The Respondent submits that the Appellant has not demonstrated how those expenses were incurred in connection with gaining an income from his rental properties. ...

White stated that after October 10, 1984, the publicity surrounding SRTC flips and the new government policy to prohibit such transactions in the future, made it virtually impossible to raise money if investors saw any project as having a connection with the SRTC program. ...

She says further that if you really look at the facts, because of the close connection between all the parties in these different companies, that if there was any oral agreement, it was between the two shareholders personally and Bronson. ...

Therefore, to use the words of Justice Mackay in Graves (4.02(9)) at page 362 (D.T.C. 6300-6304): "The type of deductions contemplated under paragraph 18(1)(a) of the Income Tax Act do not include expenses arising simply by virtue of casual connection to a business activity.... they must also be reasonable expenses. ...

Keith McNair in Taxation of Farmers and Fishermen (Richard De Boo Publishers), this concept of the government right as calculated applies specifically for the benefit of farmers (chapter 3, p. 3-55) in connection with the milk quotas which existed before 1972. ...

. …, is it the Crown’s position that it is proceeding … with the tax-shelter allegation and argument in connection with Mr Chad’s 2011 tax year? ...

Subsection 28(1) reads as follows: 28. (1) For the purpose of computing the income of a taxpayer for a taxation year from a farming or fishing business, the income from the business for that year may, if the taxpayer so elects, be computed in accordance with a method (in this section referred to as the "cash method") whereby the income therefrom for that year shall be deemed to be an amount equal to the aggregate of (a) all amounts that (i) were received in the year, or are deemed by this Act to have been received in the year, in the course of carrying on the business, and (ii) were in payment of or on account of an amount that would, if the income from the business were not computed in accordance with the cash method, be included in computing income therefrom for that or any other year, and (b) such amount, if any, as may be specified by the taxpayer in respect of the business in his return of income under this Part for the year, not exceeding the fair market value at the end of the year of livestock (other than animals included in his basic herd within the meaning assigned by section 29) owned by him at that time in connection with the business minus the aggregate of (c) all amounts that (i) were paid in the year, or are deemed by this Act to have been paid in the year, in the course of carrying on the business, and (ii) were in payment of or on account of an amount that would, if the income from the business were not computed in accordance with the cash method, be deductible in computing income therefrom for that or any other year, and (d) the amount, if any, specified by the taxpayer in respect of the business in accordance with paragraph (b) in his return of income under this Part filed for the immediatley preceding taxation year; and minus any deductions for the year permitted by paragraphs 20(1)(a) and (b). ...