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SCC

The Deputy Attorney-General of Canada v. Eric Brown, [1964] CTC 483, [1964] DTC 5296

Circumstances may vary and the position of each client who desired to claim privilege would still require to be considered. ...
EC decision

Ben Lechter v. Minister of National Revenue, [1964] CTC 510, 64 DTC 5311

Consequently, I probably would have considered the appellant as engaged in a profitmaking scheme or venture in the nature of trade if this question were the only one raised in the instant suit. ...
EC decision

Brampton Brick Limited v. Minister of National Revenue, [1963] CTC 57, 63 DTC 1033

In the circumstances the owner might well have felt that the value of the remainder would be adversely affected by the proximity of the appellant’s brickmaking operation and while I do not doubt that before acquiring the 150 acres the directors of the appellant considered what might be done with the portion that would not be required for the extraction of clay and how it might be turned to advantage whether by using it or disposing of it, on the evidence, I can consider no good reason for thinking that there were prospects at that time of selling such portions to advantage or that prospects of selling them at a profit even constituted a motive for making the purchase. ...
EC decision

Alexander B. Davidson v. Minister of National Revenue, [1963] CTC 240, 63 DTC 1154

Interest rates were low at the time and debenture borrowing was considered to be a good way of financing the company without diluting the control of the company which Denton and the appellant had acquired. ...
EC decision

Montreal Trust Company Et Al. (Executors of Robert Newmarch Hickson, Deceased) v. Minister of National Revenue, [1963] CTC 405

In general the whole tenor of the act and the intention which it sufficiently expresses are considered, rather than the ordinary acceptation of particular words, in order t to determine whether there 1 is substitution or not. ’ ’ In a typical affair: Lussier v. ...
SCC

Her Majesty the Queen v. Joseph Machacek, [1961] CTC 1, [1961] DTC 1022

I have considered carefully the view expressed by Coady, J.A., in Jorgenson v. ...
EC decision

Anjulin Farms Limited v. Minister of National Revenue, [1961] CTC 250, 61 DTC 1182

Certain objections on the facts are also raised in the alternative, but if the legal objection now raised is correct, the others need not be considered. ...
EC decision

Earl B. Finning v. Minister of National Revenue, [1961] CTC 425, 61 DTC 1251

In a matter of simple common sense, were a ‘‘man on the street’’ asked if he considered as active a firm that did not advertise, had no telephone listing, no employee nor any office of its own, but paid another company to conduct its customary tasks, I doubt greatly whether that man would require a dictionary’s assistance to reply promptly in the negative. ...
EC decision

Leon Adler v. Minister of National Revenue, [1960] CTC 29, 60 DTC 1031

The amount of $6,201.23, net profit on the sale of the above-mentioned parcel of land, constitutes income of the appellant for the taxation year 1954 and the tax thereon has been properly and accurately determined and assessed by the Respondent within the meaning of Sections 3 and 4 of the Income Tax Act. ’ Intrinsically considered, the facts leading up to this litigation remain largely uncontested, the moot question arising from the legal connotation attached to them by each of the contending parties. ...
EC decision

James C. Shortt & Audrey Quinn v. M.N.R., [1960] CTC 78, 60 DTC 1056

The trustee among other powers was given authority to carry on the James McTamney & Company business for as long as he, in his absolute discretion, considered desirable and to use money or assets of the estate in the business for any purpose which he should in his absolute and uncontrolled discretion deem in the interest of the business. ...

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