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In the case at bar, if the plaintiff really considered farming as his major preoccupation and he looked to farming as a main expectation of income, his managerial job at the Program would not disentitle him from a “class (I)" treatment. ... Moldowan suggests that there may be a number of factors to be considered but we are here concerned only with three: time spent, capital committed and profitability. ...

DeGroot, considered the letter of April 2, 1993 from Mr. Pouliot to be a request to reallocate tax credits. ... DeGroot also said that as a result of the appellant’s request on August 13, 1992, at a time when the 1987 taxation year was statute-barred, the Minister considered that the file was still open and honoured the request. ...

On this issue, a majority of the Supreme Court affirmed the Federal Court of Appeal ruling that the apportionment arrived at by the parties was a reasonable one. 4.03.4 At 116 (D.T.C. 5141; F.C. 608-10) the Federal Court of Appeal referred to Herb Payne, supra, where Noël, J. set out the following rule: Because of the reciprocal effect on purchaser and vendor of any such finding here I am prepared to accept, as suggested by counsel for the respondent, that the matter should be considered from the viewpoint of the purchaser as well as from the viewpoint of the vendor. ... Here also, in making the necessary determination, the learned Justice considered the evidence as to the bargaining between the parties and the evidence as to the meeting of minds on both sides in the relevant transactions. (4.02(10)) Section 20(6)(g) of the old Act is similar to the current section 68. ...

Invoices for services completed are due immediately upon the receipt of the invoices. 4.0        Relationship between two parties The relationship hereby established between two parties is not, shall not be considered, employee and employer, but rather is that of a two independent companies. ... The sloppy draftsmanship suggests that the document was considered to be a formality and not intended to be a clear and detailed expression of the nature of the relationship. [25]     This conclusion was confirmed by the testimony of Tony Lau, president of Fountain Set. ...

Southwind, an Indian resident on a reserve but working off-reserve cutting timber some 40 weeks per year was not property situated "on a reserve" within the meaning of paragraph 87(1)(b) of the Indian Act: [15]     In reaching this conclusion, he considered the following connecting factors: "... (1) the off-reserve residence of the debtor, Morrell Logging; (2) the appellant's residence on the reserve; (3) the place where the appellant's income was paid, which... was the bank used by Morrell Logging; (4) and the off-reserve locations where the appellant engaged in the "income earning process. ... Canada [8], where he stated at page 406:...the concept of "commercial mainstream" is not a test for determining whether property is situated on a reserve; it is merely an aid to be used in evaluating the various factors being considered. ...

While there appears to be authority for reference to extrinsic material to explain the objective of an amendment to the Income Tax Act, the amendment, not the Technical Note constitutes the expression of Parliament’s will, however well considered. ... He said that the concept of the Appellant obtaining dividend refunds while Inc., the recipient of dividends from the Appellant, would be exempt from Part IV tax was not considered. ...

I think, three matters to be considered, (a) the character of the advantage sought, and in this its lasting qualities may play a part, (b) the manner in which it is to be used, relied upon or enjoyed, and in this and under the former head recurrence may play its part, and (c) the means adopted to obtain it; that is, by providing a periodical reward or outlay to cover its use or enjoyment for periods commensurate With the payment or by making a final provision or payment so as to secure future use or enjoyment. ... Caulk Co. of Canada Limited, [1954] S.C.R. 55 at 57; [1954] C.T.C. 28 at 30-31, legal fees in making representations to a commissioner appointed under the Combines Investigation Act were held to be deductible by virtue of paragraph 6(1)(a) of the Income War Tax Act because the "payments arose from what were considered the necessities of the practices to the earning of the income. ...

When these provisions were being considered in Committee in the House of Commons, the Minister gave as an example of a related business the operation of a cafeteria on the premises of an art gallery or a hospital. ... When can a business be said to be related to the objects of a charity: — When, in my view, there exists between the commercial activity in question, considered in itself, and the charitable objects of the charity such a relationship that it can be said that by engaging in the commercial activity in question the charity is, in effect, contributing to the realization of its charitable objects. ...

In the further alternative, Counsel for the Appellant argued that if it was concluded that the purpose of the funding of Meager by the Appellant was “too remote from an income-earning process” then the loans should be considered as being within the exceptional circumstances category postulated by the Supreme Court in Bronfman Trusté [8] Counsel contended that the funds were borrowed by CRB for business or economic reasons and not to preserve other income producing assets as was the case in Bronfman or in an effort to shelter income from tax. Robertson J.A. considered this category in 747/2 Alberta Ltd. [9] and cited the following four reasons for its existence: First, the exceptional category accords with the object and purpose of paragraph 20(I)(c)(i). ...

., the first of the two other corporations considered to be “associated” for the purposes of the Act, was controlled directly or indirectly by Pierre Paquette and his father, Jean-Claude Paquette. ... STATUTORY PROVISIONS [12]            In her reasons, the TCC judge cited the following provisions: 256. (1) Associated corporations – For the purposes of this Act, one corporation is associated with another in a taxation year if, at any time in the year,   …   (c) each of the corporations was controlled, directly or indirectly in any manner whatever, by a person and the person who so controlled one of the corporations was related to the person who so controlled the other, and either of those persons owned, in respect of each corporation, not less than 25% of the issued shares of any class, other than a specified class, of the capital stock thereof;     256. (1.2) Control, etc. – For the purposes of this subsection and subsections 256(1), 256(1.1) and 256(1.3) to 256(5),   …     (f) where shares of the capital stock of a corporation are owned, or deemed by this subsection to be owned, at any time by a trust,     …   (ii) where a beneficiary’s share of the accumulating income or capital therefrom depends on the exercise by any person of, or the failure by any person to exercise, any discretionary power, … shall be deemed to be owned at that time by the beneficiary, except where subparagraph 256(1.2)(f)(i) applies and that time is before the distribution date,   …   256. (1.3) Parent deemed to own shares – Where at any time shares of the capital stock of a corporation are owned by a child who is under 18 years of age, for the purpose of determining whether the corporation is associated at that time with any other corporation that is controlled, directly or indirectly in any manner whatever, by a parent of the child or by a group of persons of which the parent is a member, the shares shall be deemed to be owned at that time by the parent unless, having regard to all the circumstances, it can reasonably be considered that the child manages the business and affairs of the corporation and does so without a significant degree of influence by the parent ...