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.), Steele J. stated: "In considering what is the preponderating business, all aspects of the business must be considered and weighed to determine its real function. ...

Consequently, the Appellant's understanding and interpretation, which is reasonably supported by the factual matrix and law, ought to have been known to and considered by the Respondent when accepting the Appellant's settlement offer. ...

Parliamentary history to be consulted only in limited circumstances A statement by the Financial Secretary to the Treasury when the Finance Bill 1976 was being considered clearly indicated that a construction which otherwise would have been given by the House of Lords to section 63 of that Act did not accord with Parliament's intention. ...

Bowie J. found that the plans had not been entered into with considered judgment as to their commercial benefit to the taxpayers' firm: the amounts paid to the plan were set without regard to the actual benefit of the services; no attempt was made to seek competing bids from actual medical insurance providers; and the plan was not extended to non-spouse employees. ...

The Queen, 95 DTC 127, [1995] 1 CTC 2122 (TCC)-- summary under Subsection 227(9.4) Summary Under Tax Topics- Income Tax Act- Section 227- Subsection 227(9.4) It was found that the taxpayer, which was the prime contractor for the construction of a hotel, effectively established "total control and dominion over the funds used to pay the wages of the workmen" of a subcontractor that had fallen into financial difficulty (p. 133), with the result that the taxpayer was to be considered the person that was paying the employees' wages. ...

Bowman TCJ enunciated five factors to be considered in SR&ED determinations (at para. 16): Was there a technological risk or uncertainty which could not be removed by routine engineering or standard procedures? ...

Where the two assets of a taxpayer used in its gas business comprised a 5% leasehold interest which was the sole source of its revenues, and an interest in 6 Crown leases in respect of which no exploration or development work had been done because it was considered uneconomic to do so, the sale of the 5% leasehold interest constituted the sale of all or substantially all of the property used by it in carrying on its gas business. ...

At issue was whether the employer corporation should be considered to have realized a chargeable gain in respect of the disposal by it of an "asset", which was defined in subsection 22(1) of the Finance Act 1965 to include "all forms of property". ...

The Queen, 96 DTC 6294, [1996] 2 CTC 94 (FCA)-- summary under Charitable Organization Summary Under Tax Topics- Income Tax Act- Section 149.1- Subsection 149.1(1)- Charitable Organization The appellant, whose principal activity was the publication and distribution of the magazine "Briarpatch", did not come within the educational advancement branch of what was considered to be charitable given that it was "evident that the magazine is not directed toward the training of the mind through structured analysis or presentation of knowledge" (at p. 6296). ...

However, the Crown's assumption of fact that there had been a change of use in 1986 had been thoroughly demolished, and the alternative that the property remained capital throughout had not been advanced by either party, so he considered himself bound to accept the admission made by counsel for the taxpayers that there had been a change of use on January 1, 1992 giving rise to a deemed disposition at fair market value. ...