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Her Majesty The Queen, 90 DTC 6633, [1991] 1 CTC 86 (FCTD)-- summary under Subsection 10(1) Summary Under Tax Topics- Income Tax Act- Section 10- Subsection 10(1) The taxpayer acquired a residence and condominium from his son in order to secure a loan which he previously had made to his son, rather than in connection with an adventure in the nature of trade. Accordingly, although a property which is held in connection with an adventure in the nature of trade may be written down in accordance with the lower of cost and market rule in this case because the properties were not inventory, the taxpayer was precluded from taking such a deduction. ...

The Queen, 95 DTC 5585, [1995] 2 CTC 312 (FCTD)-- summary under Legal and other Professional Fees Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(a)- Legal and other Professional Fees Legal fees incurred by the taxpayer in defending against contempt charges did not have a sufficiently direct connection with an objective of reversing a suspension of his qualification to practise law given that a conviction of the taxpayer for obstruction of justice and counselling perjury might continue to bar him from regaining such qualification. Legal fees incurred by the taxpayer in connection with a suit claiming that third parties had misrepresented the quantity of sand and gravel to be extracted from a parcel of land sold to a corporation also were non-deductible because such suit concerned the corporation's business rather than his. ...

The Queen, 95 DTC 5058, [1995] 1 CTC 203 (FCTD)-- summary under Section 231.2 Summary Under Tax Topics- Income Tax Act- Section 231.2 The IRS requested assistance from Revenue Canada in connection with a criminal investigation of a client ("Lieberman") of the applicant, who was a BC barrister. ... Income Tax Convention notwithstanding that there was only oral disclosure that the information was requested by the U.S. tax authorities in connection with an income tax investigation of Lieberman pursuant to Article XXVII. ...

In addition "in order for the taxpayer to be permitted [the deduction]...the person to whom the money is paid for the purpose of making the service connections must be the person who supplies the electricity, gas, telephone service, water or sewers for the supply of which connections are made. ...

Canada (Minister of National Revenue), 2005 DTC 5492, 2005 FC 1068-- summary under Subsection 231.2(1) Summary Under Tax Topics- Income Tax Act- Section 231.2- Subsection 231.2(1) Requirements were issued in connection with a joint program with the RCMP to combat organized crime, and were quashed. ...

The Queen, 81 DTC 5248, [1981] CTC 319 (FCTD)-- summary under Individual Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Individual The word "individual" in S.68 of the 1952 Act did not include artificial persons, such as an individual acting in her capacity of trustee, because the "individual" in that section is later referred to in connection with her spouse or family. ...

The Queen, 89 DTC 5341, [1989] 2 CTC 79 (FCTD)-- summary under Income-Producing Purpose Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(a)- Income-Producing Purpose The taxpayer was able to deduct the payment by it of expenses incurred by its individual shareholder in connection with driving his BMW and Rolls downtown and to York University. ...

The Queen, 88 DTC 6138, [1988] 1 CTC 263 (FCTD), aff'd 91 DTC 5106 (FCA)-- summary under Ownership Summary Under Tax Topics- General Concepts- Ownership Although ownership of oil was found to shift, at the ship's permanent home connections at the loading port, almost simultaneously from the supplier to a Bermudan company ("Irvcal"), and from Irvcal to the taxpayer, the ownership of Irvcal of the oil for that instant of time was recognized. ...

The Queen, 93 DTC 5412, [1993] 2 CTC 173 (FCTD)-- summary under Paragraph 8(1)(b) Summary Under Tax Topics- Income Tax Act- Section 8- Subsection 8(1)- Paragraph 8(1)(b) Legal expenses (but not interest thereon) paid by a dismissed member of the Alberta Union of Public Employees in connection with a grievance before an arbitration board resulting in his reinstatement were deductible. ...

More generally, these activities were performed directly in connection with manufacturing or processing of newspapers for sale. ...