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The Queen, 96 DTC 1196, [1995] 1 CTC 2647 (TCC)-- summary under Paragraph 96(2.4)(a) Summary Under Tax Topics- Income Tax Act- Section 96- Subsection 96(2.4)- Paragraph 96(2.4)(a) The taxpayer was not a limited partner of a partnership governed by Ontario law given that the partnership had not been registered under the Limited Partnerships Act (Ontario) in the relevant taxation years, and given that the taxpayer exercised such a degree of control in the operations that he could not be considered a limited partner even if the partnership had been so registered. ...

The Queen, 2003 DTC 245, 2003 TCC 82, aff'd 2003 FCA 367, 2003 DTC 5642-- summary under Business Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Business The taxpayer was not considered to be engaged in a business of making loans by virtue of the Canadian corporation of which it was a sole shareholder declaring a dividend and a stated capital reduction to be paid by way of the issuance of demand promissory notes. ...

Nepean, [1943] O.W.N. 352: "What was said there may be obiter, but it was the considered opinion of the Supreme Court of Canada, and we should respect it and follow it, even if we are not strictly bound by it. ...

While the renovations were extensive (taking three years and $722,505), they were not so extensive that the restored vessel could be considered a new asset (a similar vessel would have cost $2 million new). ...

The Queen, 2013 DTC 1256 [at at 1435], 2013 TCC 322 (Informal Procedure)-- summary under Eligible Relocation Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Eligible Relocation no new responsibilities at current job Favreau J found that the taxpayer's move in 2010, 70 kilometers closer to the place she worked since 1996, was not an eligible relocation because her place of employment could not reasonably be considered a "new work location. ...

The Queen, 2004 DTC 2784, 2004 TCC 381 (Informal Procedure)-- summary under Subsection 2(1) Summary Under Tax Topics- Income Tax Act- Section 2- Subsection 2(1) After the taxpayer took an assignment (initially scheduled for two years) to work in Belize she maintained her home in Vancouver where her son and family resided, maintained her banking and financial interests in Canada, visited her connections in Vancouver approximately once per year, had no intention to reside on any permanent basis in Belize and considered Vancouver as a place where she could reconnect if need be. ...

Bowie J. found that the plans had not been entered into with considered judgment as to their commercial benefit to the taxpayers' firm. ...

The Queen, 97 DTC 846, [1997] 1 CTC 2291 (TCC)-- summary under Substance Summary Under Tax Topics- General Concepts- Substance Payments made by Canadian franchisees to the taxpayer that were calculated as a mark-up on the value of products sold by the taxpayer to them were found not to be royalties for purposes of s. 212(1)(d) notwithstanding that, in order to avoid the application of the Robinson Patman Act, the franchise agreement provided that the mark-ups "shall be deemed to be considered a license fee charged for the license granted by the Franchise Agreement to Franchisee to use the Proprietary Marks in connection with the Franchisee's operation of an Entré Computer Center at the Center Location". ...

The Queen, 97 DTC 846, [1997] 1 CTC 2291 (TCC)-- summary under Paragraph 212(1)(d) Summary Under Tax Topics- Income Tax Act- Section 212- Subsection 212(1)- Paragraph 212(1)(d) Payments made by Canadian franchisees to the taxpayer that were calculated as a mark-up on the value of products sold by the taxpayer to them were found not to be royalties for purposes of s. 212(1)(d) notwithstanding that, in order to avoid the application of the Robinson Patman Act, the franchise agreement provided that the mark-ups "shall be deemed to be considered a license fee charged for the license granted by the Franchise Agreement to Franchisee to use the Proprietary Marks in connection with the Franchisee's operation of an Entré Computer Center at the Center Location". ...

The Queen, 2009 DTC 1401, 2009 TCC 290-- summary under Subsection 163(2) Summary Under Tax Topics- Income Tax Act- Section 163- Subsection 163(2) Before finding that a penalty imposed on the taxpayer in respect of his deliberate overvaluation by $402,225 of losses from securities transactions in the taxpayer's 2002 taxation year was entirely warranted, Tardif, J. noted (at para. 52) that the taxpayer deliberately and knowingly decided to report losses that were greatly overstated owing to circumstances he considered favourable in that the vast majority of the investors in the stock market, if not all, had sustained considerable losses. ...