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To do so, these individuals use the bags of coffee left on the premises by the technicians which are considered to be part of the appellant's inventory. ... Although most of the automatic vending machines contain a money changer, the technicians do not remove the money as it is considered the property of the appellant's customer, which has decided to charge coffee consumers—its employees, customers or other persons—a predetermined amount rather than offer them coffee free of charge. ...

Once the money was received from them, this amount was considered an excess and a refund was made payable to Holbrook Manor. ... The Queen, [30] a similar question was considered by Bell T.C.C.J. In concluding, he observed that: The form of the entire transaction does not conceal its substance. ...

No. 1103, Rip T.C.J. considered the objetive meaning of "renovations or alterations to a dwelling". ... " [7] As referred to earlier while setting forth the submissions of Counsel for the appellant, Judge Rip of the Tax Court of Canada considered this provision in Vantyghem, supra. ...

Thus at the end of the day all of the facts must be considered and all of the relevant criteria or tests enunciated in the case law must be applied. [14] The expression "at arm's length" was considered by Bonner, T.C.J. in William J. ...

The following criteria should be considered: the profit and loss experience in past years, the taxpayer's training, the taxpayer's intended course of action, the capability of the venture as capitalized to show a profit after charging capital cost allowance. ... Rankin, and the changes in American tax law had a negative and unexpected impact on the business, no evidence was presented to show what profit the taxpayer might have earned had these events not occurred and whether the amount would have been considered substantial when compared to his professional income. ...

It must be said however that the question whether it was the sale of a separate business did not appear to be considered then. ... When all of the provisions of the agreement are considered together, it is clear that the sale of the explosives division was a sale of a readily separable business. ...

With respect to the first loan considered in the judgment, the Appellant approached a friend, and asked the friend to discount a $12,000 note. ... She adds further that the onus is on the Appellant to establish the borrower/lender relationship and that in case of doubt one should find that the Appellant has not discharged that onus. [12] No agency agreement was presented to support the allegation that the Companies acted as agents for the Appellant. [13] Counsel pointed out that, based upon the Appellant's apparent unawareness (from her testimony) of what was going on she could hardly be considered a principal in a principal agency agreement. [14] Counsel referred to several cases, including those discussed below. [15] In Denison Mines Limited v. ...

The appeal from the Part XIII assessments rests on much the same basis as the appeal from the Part I assessments, namely, that the price that the Appellant paid to Penn and Franklin for cimetidine was reasonable in the circumstances. [6] Before making the Part XIII assessments founded on the section 56 theory the Minister's officials considered whether the assessments should be made in reliance on paragraph 245(2)(b) of the Act which then read: 245(2) Where the result of one or more sales, exchanges, declarations of trust, or other transactions of any kind whatever is that a person confers a benefit on a taxpayer, that person shall be deemed to have made a payment to the taxpayer equal to the amount of the benefit conferred notwithstanding the form or legal effect of the transactions or that one or more other persons were also parties thereto; and, whether or not there was an intention to avoid or evade taxes under this Act, the payment shall, depending upon the circumstances, be... ... Finally, counsel emphasized that the assessor carefully considered the differing implications of subsections 56(2) and 245(2) and made a deliberate choice. [12] The Appellant's principal argument is that it is not open to the Minister to rely on section 245 at all, either in the first instance or by amendment. ...

The following criteria should be considered: the profit and loss experience in past years, the taxpayer's training, the taxpayer's intended course of action, the capability of the venture as capitalized to show a profit after charging capital cost allowance. ... Here, the appellant did not even try to determine an amount that would represent the true cost of the use of an office in his home. [41]          Moreover, in a situation like the one here, where the taxpayer has a main source of income, one may legitimately wonder whether he is not attempting to "subsidize" the cost of his other activities by seeking to deduct the expenses related thereto from the income from his main source. [42]          All things considered, it is my view that the appellant has not shown on a balance of probabilities that his car rental activity could have become profitable in the foreseeable future if account were taken of all the expenses that would normally be deductible in relation to that activity if it were engaged in on a truly commercial basis. [43]          In light of the foregoing, the appeals are dismissed. ...

I rendered the decision on the basis that the shareholders had considered the issuance of shares as a payment, had acted pursuant to the agreement, had considered the shares to have the value of the forgiven loans and had claimed in 1989 a business investment loss on the disposition of the shares. ...