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It may be said generally that although the source of the income of a corporation is an important element to be considered in determining which is its principal business it is not the only matter to be considered and not necessarily the determinant factor. ...

There is no dispute that IAS conducts what are normally considered charitable or charitable-like activities but that IAS is not a registered Charity in Canada nor apparently even applied to be. [3]              The Appellant takes the position that his choice to support the organization IAS which he considers his preferred charitable organization unfairly denies him the right to a charitable tax credit while other Canadians have access to such tax credit if they choose to donate to registered charities; hence the provisions of the ITA requiring that the charity be a “qualified donee” or more simply put, a registered charity under section 149.1, is discriminatory and a violation of the above Charter provision [4]              The Respondent takes the position that there is no charter violation for two main reasons; namely that there is no law that grants every contribution made to a charitable organization a tax credit and hence no-one has been directly or by effect excluded from the benefit of any such law; and in the alternative that the Appellant has not demonstrated that the government made a distinction based on any enumerated grounds set out in s. 15(1) of the Charter or any analogous grounds. [5]              Section 15(1) of the Charter reads as follows:   Every individual is equal before and under the law and has the right to the equal protection and equal benefit of the law without discrimination and, in particular, without discrimination based on race, national or ethnic origin, colour, religion, sex, age or mental or physical disability. [6]              Subsection 118.1(3) allows an individual to claim a tax credit based on a formula that applies to the individual’s “total gifts” for the year. ... As the Respondent has pointed out in Vancouver Society of Immigrant and Visible Minority Women v MNR [1999] I SCR 10, the Supreme Court of Canada has already dealt with the scheme of the Act dealing with charitable donations and in par 2 stated:   Given the central role that charities plan in our society, the large sums of money devoted to charitable purposes, and the considerable privileges that attach to charitable status Parliament has considered it essential to provide a legal framework to regulate charities and their activities. ...

The appellant says that the qualitative factors to be considered in this case are: 1) there is more investment in equipment in the processing areas than in the portions of the buildings in which food is sold and customers consume food; 2) the capital cost associated with the processing of food portions of the buildings outweighs the capital cost associated with the sales and consumption of food portions of the buildings; 3) more employees work in processing than in the sales and consumption of food areas of the buildings; and 4) there is no table service or entertainment in the sales and consumption of food portions of the buildings. ... At page 6399 he states: When, as in the present, different parts of a same building are permanently used for what is considered to be two different purposes, the most important factor in determining the purpose for which the building is primarily used is the amount of space in the building that is used for each one of those two purposes. ...

.-           Paragraph 10 of the Information Circular 92-2 ("IC 92-2") indicates that previous history of compliance must be considered with respect to granting relief. ... The reviewing Court may only intervene and set aside the Minister's decision if it was made in bad faith, if the decision-maker clearly ignored some relevant facts or considered irrelevant ones, or if the decision is contrary to law (Cooper v. ...

The payment arose from what were considered the necessities of the practices to the earning of the income. ... The proper construction of the statute has already been considered by this court more than once. ...

The Minister of National Revenue disallowed the deduction and considered the said amount an eligible capital expenditure in accordance with paragraph 14(5)(b) of the Income Tax Act. ... The difference between these two corresponds to the difference between a commercial entity, the structure, the organization created to earn a profit on the one hand, and on the other the process by which the organization operates in order to obtain a regular income.* [1] So far as the purchase of a customer list is concerned, there is a long and nearly consistent line of authority holding that such an expense is on capital account, since it secures a “lasting benefit” and cannot really be considered as merely a current expense incurred by the taxpayer in order to earn income.* [2] The reason for the purchase of this customer list was manifestly to secure for the buyer a “lasting benefit” to the company. ...

In another Federal Court decision, Ben Arthur Shuckett v MNR, [1970] CTC 284; 70 DTC 6213, a solicitor with a history of real estate trading, purchased a lot considered to be vital as access and parking for an hotel to be built. ... The fact that the plaintiff is a local builder and a broker knowledgeable in the sale of lands in that particular area is an element which has to be considered. ...

However, she added that if the Court were to come to a different conclusion then they should be allocated between the corporation and herself, and only the portion of such allocation that may be reasonably considered as personal should be added to her income for the taxation years under appeal. ... Once this determination is made then the application of paragraph 15(1)(c) or sections 5 and 6 of the Act must be considered. ...

Under this principle, legal fees incurred to establish a right to spousal support were considered to be on account of capital and not deductible by virtue of s. 18(1)(b). ...   [21]     It appears that with respect to child support, legal expenses have been considered to be on current account on the basis that there is a pre-existing right by virtue of a legislative obligation on each parent to support their children: McColl, above ...

" Surprisingly, neither counsel referred me to case law that considered the meaning of the word “void” in fraudulent conveyances legislation either in Canada or in the United Kingdom. [2] There are a few reported cases: Boyd v. ... I would have thought that since this appeal was to be determined by the meaning of a term in a provincial statute, counsel would assist me in bringing to my attention cases considered by the courts on this point. ...