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After rejecting (at p. 35) the fallacy that a benefit is "enduring" if it lasts for more than one year, Lord Reid found that the lump sum payments made by the taxpayer were capital expenditures in light of the term of the lease agreements (five years to twenty years) and because the transaction took the form of a lease and sublease, rather than a simple tie arrangement such as that considered in Bolam v. ...

In addition, in the case of the taxpayers who had positions at OBC and who alleged that they were members of the clergy who ministered to a congregation, OBC could not be considered to constitute a congregation "since on the evidence the institution was seen as representative of, and serving several denominations through its educational programs" and "moreover, faculty, staff and students, and clearly alumni, were encouraged or had relied upon their own denominational church congregations for their primary spiritual life" (pp. 6696-7). ...

Before concluding that Canadian premises of PanCan were not a fixed base of the taxpayer, Sharlow J.A. indicated that the factors to be considered included "the actual use made of the premises... whether and by what legal right the person exercised or could not exercise control over the premises, and the degree to which the premises were objectively identified with the person's business", and noted that the taxpayer had access to the offices of PanCan only during PanCan's office hours and only for the purpose of providing services required by the contract and that he had no right to use the offices as a base for the operation of his own business. ...

The amounts received by the taxpayer also could be considered to be on account of services that, in the main, were not rendered before the end of the year given that the taxpayer was required to protect the licensee's exclusive use of production in the specified territory during the term of the licence. ...

It is against this factual backdrop that the Appellant's conduct in the face of losses must be considered" (para. 14). ...

If the customer paid for that amount up front by purchasing additional kilometres, GMAC considered it to be on income account. ...

Having failed to take that obvious and simple step, she cannot claim to have considered the matter thoughtfully, deliberately and carefully as a wise and prudent person would have done. ...

. … However, the portion of the services and properties in question that was acquired for the purpose of prosecuting the claims of the Participating Creditors would be considered to have been acquired in the course of commercial activities. ...

" Archambault TCJ noted that even if he had concluded that the taxpayer had purchased the Dalhousie shares for its own account and not as a nominee for Gingras (or Gingras' wife), that a transfer of the Dalhousie share one day after their acquisition by the taxpayer would be "considered as part of the normal operations of [the taxpayer], which carried on a real estate brokerage and a real estate purchase and resale business. ...

Sheridan J. considered Van de Water v. MNR, 91 DTC 276 (TCC), in which a student whose home in a suburb of Montreal was 80 kilometers from the border and whose commute to a college in Plattsburg, New York did not qualify, noted that Dussault J. in that case stated that "the relief was granted so that those individuals could have access to educational institutions situated on the other side of the border but perhaps less distant than the ones situated in Canada... ...