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In conclusion, although plaintiff did not participate actively in the operation of the concessions, he must be considered as taxable as a non-resident pursuant to paragraph 2(3)(b) of the Act for participating in the carrying on of a business in Canada, even though it was carried on on behalf of him and his brothers by Concessionaires by virtue of the agreements between it and caterers and the same would be true even if Concessionaires could be considered as merely agents. ...

  [33]            I agree with the appellant that if the transactions are considered without regard to the overall purpose identified by Bowman C.J., it is difficult to find that there has been a misuse or abuse of any of the provisions relied upon. ... He considered each transaction in light of the series and concluded, when regard is had to the tax benefit claimed by the appellant, that these transactions result in an abuse of paragraph 20(1)(c) (and the other provisions relied upon) when read purposively in the context of the Act.  ...

Having referred to the practice of breweries to advance moneys to customers for the purpose of increasing the profits of their trade, the court considered that the appellant company was carrying on not two businesses, brewing and banking, but one business, to which the advancing of money and the provision of banking facilities were a valuable adjunct; that the advances were not permanent investments of capital; and that the losses thereby incurred were losses of money laid out wholly and exclusively for the purposes of the trade. ... (a) Characterization of the Payments In the absence of any judicial authority interest expense must be considered a payment on account of capital although it has been argued that such payments may be incurred in the ordinary course of business. ...

It is likely that the extent and scope of this exception and the relevance of such post-default steps will need to be considered and developed by the courts over time. ... The Deakins made informed and considered decisions to use the source deductions and GST in part to pay its suppliers and employees and only remitted a portion to CRA. ...

.), Jackett P. held that a non-resident corporation could not be considered to have “carried on” business in Canada for purposes of ss. 2(2) of the Act merely by having had “an adventure in the nature of a trade” in Canada. ... II, p. 102. 27 The Trial Judge noted that: No new entity was created to provide the services for which the Department contracted; rather, the evidence suggests that the contract was merely considered to be an additional activity within the Department. ...

Indeed, the whole weight of evidence runs counter to any suggestion that the franchise fees were ever considered or treated as prepaid rent. ... It seems to me that the evidence establishes the following salient facts bearing on this issue, namely: — The lion’s share of Dixie Lee's business related to the sales of equipment and supplies, which in 1977 generated gross sales revenue of $604,680 as opposed to franchise revenue of $20,852. — The costs of providing ongoing services on the part of the franchisor are recouped in its yearly expenses offset against revenue. — The plaintiff made no attempt to estimate the average yearly costs of providing ongoing services to franchisees, the reason being that these costs were considered to be variable from store to store depending on the extent of profitability of individual franchises. ...

National Federation of Self-Employed and Small Businesses Limited, [1981] 2 All E.R. 93, in which Lord Wilberforce stated at 98-99: The position of other taxpayers, other than the taxpayers whose assessment is in question, and their right to challenge the Revenue's assessment or nonassessment of that taxpayer, must be judged according to whether, consistently with the legislation, they can be considered as having sufficient interest to complain of what has been done or omitted. ... M.N.R., [1986] 1 C.T.C. 195; 86 D.T.C. 6065, Justice Addy had the same issue before him and disagreed with the judgment of Justice Collier whose judgment he discussed as well as that of the Court of Appeal in the Parsons case, by which he considered himself bound, refusing to accept the distinction drawn by Justice Collier. ...

Until 1988, the Appellant purchased all of its asphalt from third-party suppliers and as a result considered itself at their mercy, both in terms of price and availability, since they were in actual fact competitors. In or about 1987, the Appellant considered its options. It knew how much asphalt it required each year and was able to estimate the cost of acquiring a plant to provide for its needs. ...

The question therefore is simply this: Can the damages awards in question properly be considered part of the "cost to the taxpayer" of the Hidrogas shares? ... As I see it, the damages awards could not be considered part of the price the deceased had to pay to obtain those shares by any stretch of the imagination. ...

So there is no way that that could not be considered. [9] The appellant did not dispose of T.K.T.'s shares in the years in question. ... Before that decision I believe that in a way similar to shares, land was considered to be purchased or for resale or for a capital investment, not for operational purposes. ...