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("Western Electric") provided a mass of confidential technical information to a subsidiary of Bell Canada ("Northern") in consideration for payments calculated as a percentage of the sales price of products manufactured with the use of that information. ...

.)-- summary under Subparagraph 20(1)(p)(ii) Summary Under Tax Topics- Income Tax Act- Section 20- Subsection 20(1)- Paragraph 20(1)(p)- Subparagraph 20(1)(p)(ii) interest-bearing loans to tire customers The taxpayer made an interest-bearing loan of $50,000 to customers in consideration inter alia for their agreement to purchase all their tires and tubes from the taxpayer. ...

MNR, 62 DTC 1070, [1962] CTC 128 (Ex Ct)-- summary under Compensation Payments Summary Under Tax Topics- Income Tax Act- Section 9- Compensation Payments Halfway through a five-year lease of a movie theatre from the taxpayer, the tenant agreed to pay the taxpayer a "rental" of $600 per month for the balance of the term of the lease in consideration of being allowed to cease operating the theatre. ...

-resident corporative association of dairy companies, received a fee from a Canadian member that was, in part, a royalty for the use in Canada of a certification mark and, in part, consideration for know-how provided by it to the Canadian member, namely, providing assistance on production, quality control, advertising and marketing. ...

Expense- Copyright and Licences The taxpayer's shareholder who in his spare time had developed a detailed catalogue to facilitate sales of shoes by the taxpayer, sold his copyright in the catalogue to the taxpayer in consideration for the right to receive 3.5% of the taxpayer's direct sales of shoes until such time as the total received reached a specified sum, or his copyright expired. ...

MNR, 63 DTC 1129, [1963] CTC 181 (Ex Ct)-- summary under Section 67 Summary Under Tax Topics- Income Tax Act- Section 67 The taxpayer's controlling shareholder who in his spare time had developed a detailed catalogue to facilitate sales of shoes by the taxpayer, sold his copyright in the catalogue to the taxpayer in consideration for the right to receive 3.5% of the taxpayer's direct sales of shoes until such time as he received a specified total. ...

It agreed to accept a surrender of the lease to Farb in consideration for the payment to it of $17,000 by an oil company ("Imperial Oil"), and leased the portion of the property used for the service station to Imperial Oil, which subleased its interest to Farb at the same rent. ...

Before finding, in light of evidence that the two brothers worked together very well as a team and that the younger brother made a valuable contribution to the business, that the amount of remuneration paid to him was not unreasonable, Cattanach J. stated (p. 5216) that: "It is not a question of the Minister or this Court substituting its judgment for what is a reasonable amount to pay, but rather a case of the Minister or the Court coming to the conclusion that no reasonable businessman would have contracted to pay such an amount having only the business consideration of the appellant in mind. ...

Expense- Contract or Option Cancellation lump sum paid for the cancellation of licence of patents was made for the purpose of relieving of a burdensome annual expense, and was deductible The taxpayer, an oil well testing company, paid $146,000 to the holders of patents which it had been licensed to use for an extended period in testing well liquids in consideration for periodic royalties but which were no longer useful to it because it was now using an improved tool for such testing. ...

Expense- Financing Expenditures bonus payable on temporary mortgage financing of inventory on income account A partnership engaged in the business of buying and selling real estate purchased two properties in 1954, mortgaged the properties and in 1955 sold the properties for consideration that included the assumption by the purchasers of the amounts owing under the mortgages including bonus amounts that were payable to the mortgage lenders. ...