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The Queen, 2007 DTC 1406, 2007 TCC 419 (Informal Procedure)-- summary under Adjusted Cost Base Summary Under Tax Topics- Income Tax Act- Section 54- Adjusted Cost Base A fee that the taxpayer paid in connection with acquiring rights of an individual to purchase a condominium, with the taxpayer then acquiring the condominium, were part of the cost of acquiring the condominium. ...

The Queen, 2009 DTC 800, 2009 TCC 236 (Informal Procedure)-- summary under Subsection 152(1) Summary Under Tax Topics- Income Tax Act- Section 152- Subsection 152(1) The Court had the jurisdiction to consider the computation of the payment of interest on refunds payable under the Act to the taxpayer in connection with an appeal from an assessment of Part XIII tax and interest. ...

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, 2003 DTC 723, 2003 TCC 298 (Informal Procedure)-- summary under Paragraph 8(1)(f) Summary Under Tax Topics- Income Tax Act- Section 8- Subsection 8(1)- Paragraph 8(1)(f) A lawyer employed by a law firm was found not to be employed in connection with the selling of property or negotiating of contracts for his employer when he engaged in the wining and dining of potential clients or other promotional activities. ...

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. ...

MNR, 90 DTC 1491, [1990] 1 CTC 2567 (TCC)-- summary under Incurring of Expense Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(a)- Incurring of Expense Fees of a notary for his services rendered in connection with the development and sale of MURBs legally were payable by the vendors of the property and not by the purchasers. ...

.)-- summary under Section 8 Summary Under Tax Topics- Other Legislation/Constitution- Charter (Constitution Act, 1982)- Section 8 exclusion of collateral evidence The evidence collected by Revenue Canada auditors respecting the taxpayer was excluded because, from the start, the evidence had been gathered in connection with an investigation by Revenue Canada of the underground economy including, in this case, the sale of used cars. ...

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. ...

Expense- Start-Up and Close-Down Expenditures Various fees including architectural fees and project planning fees paid by the taxpayer in connection with the proposed development of land as a luxury condominium development were incurred "for the purpose of creating a business entity" (p. 1050) and, therefore, on the authority of the Firestone case, were non-deductible capital expenditures. ...

.)-- summary under Subsection 241(3) Summary Under Tax Topics- Income Tax Act- Section 241- Subsection 241(3) The provision of the Appellants' tax return to the Crown prosecutor in connection with a review as to whether the Appellants were suffering from financial hardship which should affect their sentencing for an offence committed by them under the Meat Inspection Act (Canada) was not authorized under s. 241(3)(a) as that statute dealt with regulatory offences rather than criminal offences. ...