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In connection with the invoices for short-term accommodation alone, the appellant gave a 100% rebate for the tax. [8]      Along with its claim for the period from November 1 to November 30, 1996, the appellant included claims in respect of previous periods, that is, those from March 1, 1993, to September 1, 1996, for a total amount of $75,212. ... Subsection 234(2) of the Act provides that a registrant who credits a person with an amount as a rebate may deduct this amount in computing his net tax. [11]     For the period in question, subsections 252.1(8) and 234(2) of the Act read as follows: Rebate paid by registrant (8)         Where (a)         a registrant makes a supply of short-term accommodation or a tour package that includes short-term accommodation to a non-resident recipient who is the consumer of the accommodation or who is acquiring the accommodation or tour package for supply in the ordinary course of a business of the recipient of making such supplies, (b)         the registrant pays to, or credits in favour of, the recipient an amount on account of a rebate under subsection (2) or (3) to which the recipient would be entitled in respect of the accommodation if the recipient had paid the tax in respect of the supply and had satisfied the conditions of section 252.2, (c)         the amount paid or credited is equal to (i)          in the case of a supply of a tour package, the amount that would be determined in respect of the supply under paragraph (5)(b), and (ii)         in the case of a supply of short-term accommodation that is not part of a tour package, the tax paid by the recipient in respect of the supply, and (d)         in the case of a rebate under subsection (2), (i)          payment of the consideration for the supply is made at a place outside Canada at which the registrant, or an agent of the registrant, is conducting business, or (ii)         where the accommodation is supplied as part of a tour package that includes other property or services (other than meals or property or services that are provided or rendered by the person who provides the accommodation and in connection with it), a deposit of at least 20% of the total consideration for the tour package is paid (A)               by the recipient to the registrant at least 14 days before the first day on which any short-term accommodation included in the tour package is made available under the agreement for the supply of the tour package, and (B)        by means of a credit card or charge card issued by, or a cheque, draft or other bill of exchange drawn on an account outside Canada with, a non-resident institution that is a bank, cooperative credit society, trust company or similar institution, the registrant may claim a deduction under subsection 234(2) in respect of the amount paid or credited, and the recipient is not entitled to any rebate or to any refund or remission of tax in respect of the accommodation. ...

(f)             where the taxpayer was employed in the year in connection with the selling of property or negotiating of contracts for the taxpayer's employer, and (i)             under the contract of employment was required to pay the taxpayer's own expenses, (ii)            was ordinarily required to carry on the duties of the employment away from the employer's place of business, (iii)           was remunerated in whole or part by commissions or other similar amounts fixed by reference to the volume of the sales made or the contracts negotiated, and (iv)           was not in receipt of an allowance for travel expenses in respect of the taxation year that was, by virtue of subparagraph 6(1)(b)(v), not included in computing the taxpayer's income, amounts expended by the taxpayer in the year for the purpose of earning the income from the employment (not exceeding the commissions or other similar amounts referred to in subparagraph (iii) and received by the taxpayer in the year) to the extent that those amounts were not (v)            outlays, losses or replacements of capital or payments on account of capital, except as described in paragraph (j), (vi)           outlays or expenses that would, by virtue of paragraph 18(1)(l), not be deductible in computing the taxpayer's income for the year if the employment were a business carried on by the taxpayer, or (vii)          amounts the payment of which reduced the amount that would otherwise be included in computing the taxpayer's income for the year because of paragraph 6(1)(e);... ... With specific reference to her daughter, the Appellant said that she was hired for part-time, after-school work in connection with the operation of the store and that the services performed by the daughter were similar to those of other employees. [8]            In the course of both her testimony and that of her husband, it became apparent that the Appellant did not have unfettered authority with respect to the number of employees hired and the amount of wages thereby payable. ...

She acknowledged no log was kept of car expenses, though she admitted some of the car expenses claimed related to work other than in connection with her psychotherapy practice. [4]            To maintain her OHIP number during the years in question the Appellant had to continue her private practice to some degree. ... The profit issues arises, once finding a business exists, in determining whether such a business is a source of income or loss for the purposes of sections 3 and 4 of the Act. [11]          In asking the first question, and "applying ordinary standards of commercial common sense", factors to consider would include:- time spent- capital invested- preparation and implementation of a plan- books and records kept- financial statements issued- business bank accounts- stationary, cards, phone numbers- advertising/promotion- behaviour of taxpayer as a business person- behaviour of taxpayer for personal benefit- business premises- adventure in nature of trade In answering the second question of whether there is a reasonable expectation of profit, factors to include are:- past profit and loss- taxpayer's motivation- capability objectively to earn a profit- nature and stage of business [12]          As an aside, I limit this approach to business income as opposed to property income as I believe different circumstances arise in connection with income from property. ...

There was no evidence adduced on this point. [37] Admittedly, they were major contributors; they had to bear an enormous financial burden because of the guarantee provided by each of them and they were not shielded from the consequences of certain difficult contracts; however, I do not think—and if this was the case, the evidence did not show it—that the family connection was the reason for those disadvantages and, in other circumstances, for benefits received. ... Each case is sui generis, and it is a matter of assessing and analyzing whether the encroachments of the powers resulting from shareholder status significantly altered the elements essential to the formation of a contract of service. [40] In the instant case, I do not think that the family connection so influenced or shaped the terms and conditions under which the Théorêt brothers performed their work as to justify disregarding the elements indicative of a contract of service. ...

On this second issue, the parties proceeded principally on the basis of an Agreed Statement as to Facts which statement reads as follows: AGREED STATEMENT AS TO FACTS The Appellant and the Respondent do hereby agree with each other in connection with the truth and accuracy of the following facts and statements: 1. ... He refers further to what are known as the oppression provisions in the said B.C.A.S., namely: 234(1) A complainant may apply to a court for an order under this section. (2) If, upon an application under subsection (1), the court is satisfied that in respect of a corporation or any of its affiliates: (a) any act or omission of the corporation or any of its affiliates affects a result; (b) the business or affairs of the corporation or any of its affiliates are or have been carried on or conducted in a manner; or (c) the powers of the directors of the corporation or any of its affiliates are or have been exercised in a manner; that is oppressive or unfairly prejudicial to or that unfairly disregards the interests of any security holder, creditor, director or officer, the court may make an order to rectify the matters complained of. (3) In connection with an application under this section, the court may make any interim or final order it thinks fit including, without limiting the generality of the foregoing: (a) an order restraining the conduct complained of; (b) an order appointing a receiver or receiver-manager; (c) an order to regulate a corporation's affairs by amending the articles or bylaws or creating or amending a unanimous shareholder agreement; (d) an order directing an issue or exchange of securities; (e) an order appointing directors in place of or in addition to all or any of the directors in office; (f) an order directing a corporation, subject to subsection (6), or any other person, to purchase securities of a security holder; (g) an order directing a corporation, subject to subsection (6), or any other person, to pay to a security holder any part of the moneys paid by him for securities; (h) an order varying or setting aside a transaction or contract to which a corporation is a party and compensating the corporation or any other party to the transaction or contract; (i) an order requiring a corporation, within a time specified by the court, to produce to the court or an interested person financial statements in the form required by section 149 or an accounting in such other form as the court may determine; (j) an order compensating an aggrieved person; (k) an order directing rectification of the registers or other records of a corporation under section 236; (l) an order liquidating and dissolving the corporation; (m) an order directing an investigation under Division XVII to be made; (n) an order requiring the trial of any issue. (4) If an order made under this section directs amendment of the articles or bylaws of a corporation: (a) the directors shall forthwith comply with subsection (4) of section 185; and (b) no other amendment to the articles or bylaws shall be made without the consent of the court, until a court otherwise orders. (5) A shareholder is not entitled to dissent under section 184 if an amendment to the articles is effected under this section. (6) A corporation shall not make a payment to a shareholder under clause (f) or (g) of subsection (3) of there are reasonable grounds for believing that: (a) the corporation is or would after that payment be unable to pay its liabilities as they become due; or (b) the realizable value of the corporation's assets would thereby be less than the aggregate of its liabilities. (7) An applicant under this section may apply in the alternative for an order under section 207. ...

On this issue, the parties proceeded principally on the basis of an Agreed Statement as to Facts which statement reads as follows: AGREED STATEMENT AS TO FACTS The Appellant and the Respondent do hereby agree with each other in connection with the truth and accuracy of the following facts and statements: 1. ... He refers further to what are known as the oppression provisions in the said B.C.A.S., namely: 234(1) A complainant may apply to a court for an order under this section. (2) If, upon an application under subsection (1), the court is satisfied that in respect of a corporation or any of its affiliates: (a) any act or omission of the corporation or any of its affiliates affects a result; (b) the business or affairs of the corporation or any of its affiliates are or have been carried on or conducted in a manner; or (c) the powers of the directors of the corporation or any of its affiliates are or have been exercised in a manner; that is oppressive or unfairly prejudicial to or that unfairly disregards the interests of any security holder, creditor, director or officer, the court may make an order to rectify the matters complained of. (3) In connection with an application under this section, the court may make any interim or final order it thinks fit including, without limiting the generality of the foregoing: (a) an order restraining the conduct complained of; (b) an order appointing a receiver or receiver-manager; (c) an order to regulate a corporation's affairs by amending the articles or bylaws or creating or amending a unanimous shareholder agreement; (d) an order directing an issue or exchange of securities; (e) an order appointing directors in place of or in addition to all or any of the directors in office; (f) an order directing a corporation, subject to subsection (6), or any other person, to purchase securities of a security holder; (g) an order directing a corporation, subject to subsection (6), or any other person, to pay to a security holder any part of the moneys paid by him for securities; (h) an order varying or setting aside a transaction or contract to which a corporation is a party and compensating the corporation or any other party to the transaction or contract; (i) an order requiring a corporation, within a time specified by the court, to produce to the court or an interested person financial statements in the form required by section 149 or an accounting in such other form as the court may determine; (j) an order compensating an aggrieved person; (k) an order directing rectification of the registers or other records of a corporation under section 236; (l) an order liquidating and dissolving the corporation; (m) an order directing an investigation under Division XVII to be made; (n) an order requiring the trial of any issue. (4) If an order made under this section directs amendment of the articles or bylaws of a corporation: (a) the directors shall forthwith comply with subsection (4) of section 185; and (b) no other amendment to the articles or bylaws shall be made without the consent of the court, until a court otherwise orders. (5) A shareholder is not entitled to dissent under section 184 if an amendment to the articles is effected under this section. (6) A corporation shall not make a payment to a shareholder under clause (f) or (g) of subsection (3) of there are reasonable grounds for believing that: (a) the corporation is or would after that payment be unable to pay its liabilities as they become due; or (b) the realizable value of the corporation's assets would thereby be less than the aggregate of its liabilities. (7) An applicant under this section may apply in the alternative for an order under section 207. ...

It should go without saying, of course, that the facts concerning a particular taxpayer's transactions are better known by the taxpayer than by any employee of Revenue Canada. [9] Finally, in connection with this first item, if Mr. ... Turner's thoughts in connection with those possible similar transactions are not relevant in determining the questions of fact before the Court in these four appeals. [12] In applying for this second order, the Appellants rely on the decision of the Federal Court of Appeal in M.N.R. v. ...

That is why the appellants reported a business investment loss in connection with their respective interests in the Coop. [5] To be entitled to such a loss, the appellants must, under subparagraph 39(1)(c)(ii) of the Act as it applied in 1992, show that the loss is from the disposition of shares of the capital stock of a small business corporation. ... Duha Printers (Western) Ltd., [1996] F.C.J. 738, at p. 27: The Court here recognized that any combination of shareholders that can exert majority control are linked by a “sufficient common connection” for the purposes of the de jure test, and therefore, in law, control the corporation. ...

That corporation, in effect, took charge of the units for the purpose of advertising their availability, renting them, maintaining them, doing the budgeting and financial record keeping and the maintenance in connection with the units. ... By 1989 the owners of the units had begun an action against the builder as a result of all these losses, alleging that there had been certain misrepresentations in connection with the original prospectus and the selling price of the units. ...

Paragraph 18(1)(a) denies a deduction unless the amount is paid or incurred for the purpose of gaining or producing income while paragraph 18(1)(h) limits the deductibility of personal or living expenses which are defined in subsection 248(1) of the Act to exclude expenses in connection with property, unless the property is maintained in connection with a business carried on for profit or with a reasonable expectation of profit. [7] A number of recent decisions read together suggest that in certain cases even though there may be a genuine intention for the pursuit of profit, where such intention is unrealistic and the expectation unreasonable, the activity will not be accepted as a business and that indeed, is the Respondent's position. ...