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The Queen, 88 DTC 6108, [1988] 1 CTC 193 (FCTD), aff'd 91 DTC 5518 (FCA)-- summary under Paragraph 20(1)(m) Summary Under Tax Topics- Income Tax Act- Section 20- Subsection 20(1)- Paragraph 20(1)(m) substantial performance of services in 1st year In consideration of the payment to the taxpayer of franchise fees the taxpayer granted to the franchisee the right to use the taxpayer's name and materials for a term of 10 years and agreed to provide promotional and consulting services. ...

The Queen, 76 DTC 6362, [1976] CTC 639 (FCTD), aff'd 77 DTC 5244 [1977] CTC 388 (FCA), aff'd 78 DTC 6566, [1978] CTC 780, [1979] 1 S.C.R. 36-- summary under Canadian Resource Property Summary Under Tax Topics- Income Tax Act- Section 66- Subsection 66(15)- Canadian Resource Property The taxpayer paid $4 million to Amoco in consideration of Amoco granting to the taxpayer the exclusive right to take petroleum from certain working interests, provided that this right would cease when the taxpayer received $4 million in cash or the equivalent in petroleum substances, plus interest. ...

The Queen, 88 DTC 6108, [1988] 1 CTC 193 (FCTD), aff'd 91 DTC 5518 (FCA)-- summary under Timing Summary Under Tax Topics- Income Tax Act- Section 9- Timing substantial performance of services for franchise fees In consideration of the payment to the taxpayer of franchise fees the taxpayer granted to the franchisee the right to use the taxpayer's name and materials for a term of 10 years and agreed to provide promotional and consulting services. ...

MNR, 89 DTC 5483, [1989] 2 CTC 270 (FCTD)-- summary under Agency Summary Under Tax Topics- General Concepts- Agency A corporation was found to have authority to sign a letter of abeyance pursuant to s. 225.1(5) on behalf of the taxpayer by virtue of the following authorization which was contained in the taxpayer's return: "The undersigned, in consideration of your acting herein, hereby empowers you and your authorized representatives to represent me as agent (and not by way of legal counsel or in any other professional capacity) with Revenue Canada in respect of any and all disputes arising from the filing of any income tax returns on my behalf and any assessments or reassessments resulting therefrom, and in each case including the power to conclude a binding settlement of such disputes or appeals based on oral or written instructions. ...

The Queen, 94 DTC 6567, [1994] 2 CTC 253 (FCTD)-- summary under Term Preferred Share Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Term Preferred Share Teitelbaum J. indicated (at p. 6592) that he did not believe that the reference in former s. 192(6)(c)(iii)(B) to "a share... of the capital of a taxable Canadian corporation issued... before 1987... where, at that time... the corporation [or] a person with whom the corporation does not deal at arm's length... could, at the time the share was issued reasonably have been expected... to reduce the paid-up capital of the corporation in respect of the share" did not apply to a winding-up of the corporation in light, inter alia, of the separate reference in s. 192(6)(b) to a share on which there was a liquidation entitlement and the consideration "that since the liabilities of a liquidating and dissolving company must be discharged in full, the concept of stated capital ceases to have any particular relevance for corporate law purposes". ...

In overturning a finding of the Tax Court that in these circumstances s. 6(1)(e) did not apply because the taxpayers did not have "unrestricted use" of the automobiles, Robertson J.A. found (at p. 6270) in light of the broad language of s. 6(1)(e) and its legislative history that "the purpose for which the employer's automobile was made available is not a relevant consideration". ...

., 76 DTC 6010, [1976] CTC 24 (FCTD)-- summary under Paragraph 20(1)(n) Summary Under Tax Topics- Income Tax Act- Section 20- Subsection 20(1)- Paragraph 20(1)(n) The taxpayer, wished to sell land to the City of Calgary in consideration for two annual instalments in order to defer a portion of the gain to its second taxation year, but was informed that the City was precluded by statute from purchasing land over a period of years. ...

., 76 DTC 6010, [1976] CTC 24 (FCTD)-- summary under Subsection 246(1) Summary Under Tax Topics- Income Tax Act- Section 246- Subsection 246(1) The taxpayer, wished to sell land to the City of Calgary in consideration for two annual instalments in order to defer a portion of the gain to its second taxation year, but was informed that the City was precluded by statute from purchasing land over a period of years. ...

Later in 1966, SGI sold those debentures (including accrued interest which would have been previously payable but for the postponement) to the defendant, which was a second Canadian subsidiary of SGI, in consideration for debentures of the defendant. ...

Although it was often difficult to tell whether statements were based on legal or accounting considerations, Crampton CJ stated that he would "err on the side of caution" (para. 35). ...