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The Queen, 2005 TCC 357 (Informal Procedure)-- summary under Subsection 231(1) Summary Under Tax Topics- Excise Tax Act- Section 231- Subsection 231(1) writing off notation required In finding that the appellant, a criminal lawyer, had not satisfied the "writing off" requirements of s. 231(1) in respect of amounts owing to him by the Ontario Legal Aid Plan, Bonner J stated (at para 6): [A] bad debt cannot be considered to have been written off in a person's books of account unless and until a notation is made in those books that the particular debt has been written off. ...

Favreau J disallowed the deduction, as there was nothing in the employment contract indicating that the taxpayer was required to pay those expenses- in fact, the employer generally reimbursed such amounts, but apparently considered the $44,000 in question to be unreasonable. ...

Willann Investments Ltd. (1989), 63 DLR (4th) 760 (Ont CA)-- summary under Subsection 248(7) Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(7) An offer was considered to have been "delivered" to a person ("Willann") when it was faxed to Willann: "Where technological advances had been made which facilitates communications and expedite the transmission of documents we see no reason why they should not be utilized. ...

For these purposes, Rothstein J. considered the date the agreement of purchase and sale was entered into (on April 5) rather than the date of closing (October 31) to be the relevant date. ...

Bell T.C.J. found that having considered and allowed the initial request for a loss carry back, the Minister was foreclosed from further reassessing the 1987 taxation year. ...

MNR, 92 DTC 1090, [1992] 1 CTC 2110 (TCC)-- summary under Effective Date Summary Under Tax Topics- General Concepts- Effective Date price adjustment clause effective In rejecting a submission of the Crown that the taxpayers were not assisted by a price adjustment clause, Kempo J. noted that they had addressed the fair market value of the shares in question, had noted the historical sales and earnings of the corporation, had considered the effect of a recent material event and had felt at the time that the value fixed by them (which later was established to be excessive) was reasonable. ...

MNR, 93 DTC 1, [1993] 1 CTC 2614 (TCC)-- summary under Gas or Oil Well Equipment Summary Under Tax Topics- Income Tax Regulations- Regulation 1104- Subsection 1104(2)- Gas or Oil Well Equipment A 10-wheel truck which had been especially adapted for the purpose of serving as an integral part of a hot oil unit used for heating oil and pumping it under pressure into wells in order to melt paraffin accumulations could not be considered to have been "designed for use in highways or streets" (Regulation 4600(2)(e)) and instead was "equipment... used in a gas or oil field in the production therefrom of natural gas or crude oil" (definition of "gas or oil well equipment" in Regulation 1104(2)). ...

MNR, 93 DTC 1, [1993] 1 CTC 2614 (TCC)-- summary under Subsection 4600(2) Summary Under Tax Topics- Income Tax Regulations- Regulation 4600- Subsection 4600(2) A 10-wheel truck which had been especially adapted for the purpose of serving as an integral part of a hot oil unit used for heating oil and pumping it under pressure into wells in order to melt paraffin accumulations could not be considered to have been "designed for use in highways or streets" (Regulation 4600(2)(e)) and instead was "equipment... used in a gas or oil field in the production therefrom of natural gas or crude oil" (definition of "gas or oil well equipment" in Regulation 1104(2)). ...

Kerr, J. held that in order for the taxpayer to be considered to have "incurred" an expense in the year it must have obligated itself in the year to pay the bonuses. ...

Continental Bank of Canada, 98 DTC 6501, [1998] 2 S.C.R. 358 merely applied the long-standing rule governing litigation in appellate courts that litigants were prevented from raising points on appeal which were not pleaded and argued in the trial court, and did not stop the Crown from raising, prior to trial, alternative bases for supporting an assessment which had not been considered when the assessment was made. ...