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Since the ITC provisions are not at issue, they have not been reproduced. 248(1) […] “scientific research and experimental development” means systematic investigation or search that is carried out in a field of science or technology by means of experiment or analysis and that is (a) basic research, namely, work undertaken for the advancement of scientific knowledge without a specific practical application in view, (b) applied research, namely, work undertaken for the advancement of scientific knowledge with a specific practical application in view, or (c) experimental development, namely, work undertaken for the purpose of achieving technological advancement for the purpose of creating new, or improving existing, materials, devices, products or processes, including incremental improvements thereto, and, in applying this definition in respect of a taxpayer, includes (d) work undertaken by or on behalf of the taxpayer with respect to engineering, design, operations research, mathematical analysis, computer programming, data collection, testing or psychological research, where the work is commensurate with the needs, and directly in support, of work described in paragraph (a), (b), or (c) that is undertaken in Canada by or on behalf of the taxpayer, but does not include work with respect to (e) market research or sales promotion, (f) quality control or routine testing of materials, devices, products or processes, (g) research in the social sciences or the humanities, (h) prospecting, exploring or drilling for, or producing, minerals, petroleum or natural gas, (i) the commercial production of a new or improved material, device or product or the commercial use of a new or improved process, (j) style changes, or (k) routine data collection; 37(1)     Scientific research and experimental development – Where a taxpayer carried on a business in Canada in a taxation year, there may be deducted in computing the taxpayer’s income from the business for the year such amount as the taxpayer claims not exceeding the amount, if any, by which the total of (a) the total of all amounts each of which is an expenditure of a current nature made by the taxpayer in the year or in a preceding taxation year ending after 1973 (i) on scientific research and experimental development carried on in Canada, directly undertaken by or on behalf of the taxpayer, and related to a business of the taxpayer, […] 37(8) Interpretation – In this section (a) references to expenditures on or in respect of scientific research and  experimental development […] (ii) where the references occur other than in subsection (2), include only (A) expenditures incurred by a taxpayer in a taxation year (other than a taxation year for which the taxpayer has elected under clause (B)), each of which is (I) an expenditure of a current nature all or substantially all of which was attributable to the prosecution, or to the provision of premises, facilities or equipment for the prosecution, of scientific research and experimental development in Canada, (II) an expenditure of a current nature directly attributable, as determined by regulation, to the prosecution, or to the provision of premises, facilities or equipment for the prosecution, of scientific research and experimental development in Canada, or (III) an expenditure of a capital nature that at the time it was incurred was for the provision of premises, facilities or equipment, where at that time it was intended 1. that it would be used during all or substantially all of its operating time in its expected useful life for, or 2. that all or substantially all of its value would be consumed in, the prosecution of scientific research and experimental development in Canada, and (B) where a taxpayer has elected in prescribed form and in accordance with subsection (10) for a taxation year, expenditures incurred by the taxpayer in the year each of which is (I) an expenditure of a current nature for, and all or substantially all of which was attributable to, the lease of premises, facilities or equipment for the prosecution of scientific research and experimental development in Canada, other than an expenditure in respect of general purpose office equipment or furniture, (II) an expenditure in respect of the prosecution of scientific research and experimental development in Canada directly undertaken on behalf of the taxpayer, (III) an expenditure described in subclause (A)(III), other than an expenditure in respect of general purpose office equipment or furniture, (IV) that portion of an expenditure made in respect of an expense incurred in the year for salary or wages of an employee who is directly engaged in scientific research and experimental development in Canada that can reasonably be considered to relate to such work having regard to the time spent by the employee thereon, and, for this purpose, where that portion is all or substantially all of the expenditure, that portion shall be deemed to be the amount of the expenditure, (V) the cost of materials consumed or transformed in the prosecution of scientific research and experimental development in Canada, or (VI) ½ of any other expenditure of a current nature in respect of the lease of premises, facilities or equipment used primarily for the prosecution of scientific research and experimental development in Canada, other than an expenditure in respect of general purpose office equipment or furniture; […] V.      ... FHMS chose not to pursue clause (II) during argument, but the Crown did address it in its submissions. [31]         Despite the abandonment of the clause (II) argument by FHMS, after the hearing I concluded that this provision should be considered and invited the parties to make further submissions. ...

The substance of its activities must be considered. The activities in issue are all ones in which the plaintiff produces a specialized product for its customers as well as providing certain services connected therewith. ... Accelerated Capital Cost Allowance — Class 29 Accelerated capital cost allowance is allowed with respect to property falling within Class 29 of Schedule B to the Act, that is: (i) property... in class 8 (ii) an oil or water storage tank, (iii) a powered industrial lift truck, The disputed categories to be considered as far as the taxpayer’s property is concerned are: (1) structures that are manufacturing or processing machinery or equipment;* [1] (2) a tangible capital asset not included in another class in the schedule;! ...

Nor can I assume that subsection 14(2), following as it does immediately upon subsection 14(1) which was being considered by the Federal Court of Appeal, could have been overlooked by both the court and by counsel. ... Notwithstanding the extensive amendments to section 14 after the years considered in that case, notwithstanding the fact that the Federal Court of Appeal was dealing with a simple inclusion in income under subsection 14(1) as it then read and not with a computation of “cumulative eligible capital” in the context of a sale and cessation of an entire business to which subsection 24(1) applies, notwithstanding the fact that the interpretation creates a deduction in 1984 that exceeds by many multiples the economic loss actually suffered by the appellant on the sale of the goodwill and projects income into later years long after the business has ceased (and into years that, incidentally, are statute-barred) I am bound under the rule of stare decisis to apply and follow the Federal Court of Appeal’s decision. [5] No distinction between that case and this one, either in the legislation or in the facts, would justify my attempting to find a basis of distinguishing it in order to achieve a reasonable result. ...

Even coins which are not of the required purity range are not considered exempt from GST. ... The Court would find it hard to conclude that when Parliament used the term “wafer” they meant to include anything even remotely similar to the broad definition of wafer as contained in the dictionary or that when they use the term “ingot” or “bar” that they ever considered that it might include small pieces of gold which were clipped or cut from something which was otherwise readily identifiable, saleable, capable of immediate recognition, valuation and which was commonly used as a financial instrument in the precious metals market. [76] The Court is not satisfied that the Appellant has met the onus upon him of proving that the items in question fell within the exempt provision of the Act. ...

Commercial and economic realities are to be considered. These are not exhaustive of the principles to be derived from these cases but I cite them as being relevant for purposes of the case at bar. ... With respect, while the word" immediately” might connote such a strict approach in the abstract, this is what, in my opinion, the cases seem to indicate can be “a literal and virtually meaningless interpretation” that should be rejected "where the words will support on a broader construction a conclusion which is workable and in harmony with the evident purposes of the Act in question" (this reference to the dicta in Stubart Investments Ltd., supra, is intended to reflect on the very strict and narrow interpretation of paragraph 44(1)(b) which formed a basis of the argument of counsel for the defendant and not on his presentation which I considered articulate and impressive). ...

MacLean J. said at pages 188-189: Although the whole organization is very indefinite considered from a secular point of view and they appear to be without any prescribed procedure in the matter of ordaining the minister, yet various denominations use various forms of ordination and if the procedure is satisfactory to the congregation, as appears to be in this instance, that should be considered sufficient form of ordination. ...

The contention of the plaintiff is that if this chain of circumstances is to be considered as a transfer of “property” it is a transfer of property to the trust and not to the spouse. ... On the basis of these observations I find it incongruous that the Minister seeks to impose liability upon the plaintiff by virtue of subsection 56(2) and because of the emphasis placed thereon in argument I considered expedient to set out the contentions so put forward in detail. ...

The nature of the trade is to be considered. * * * In the present case I think that the loss sustained by the appellants was not really incidental to their trade as inn-keepers, and fell upon them in their character, not of traders, but of householders. ... The appellant does not deny that the costs were properly and reasonably incurred but contends that the payment falls within the prohibitions of both clauses (a) and (b) and that it must not be considered in fixing the annual net profit or gain. ...

The total salaries of the classified advertising section for 1973 amounted to $64,293 and taking 80% of this, which the witness testified he considered to be the proportion of the employees’ time devoted to production activity, results in the figure of $51,435 included in plaintiff’s claim as part of the cost of both manufacturing and processing labour. ... (ii) receiving and storing of raw materials, (iii) producing, assembling and handling of goods in process, (vii) quality and production control, (b) all other activities that are performed in Canada directly in connection with manufacturing or processing... in Canada of goods for sale or lease, At first reading of the sections of the Act and regulations in question it is evident that they are intended to encourage the development of manufacturing and processing businesses in Canada by giving certain tax advantages with respect to the treatment of capital and labour involved therein and that most probably no special consideration was given to whether a newspaper would be considered as such a business when the regulations were drawn. ...

The most carefully considered and deliberate statement of law by all five Law Lords which is dictum cannot bind even the lowliest judge in the land. ... For example, in Copthorne, the PUC reduction had to be considered as occurring before the share redemption in order for there to be a deemed dividend that was subject to withholding tax. ...