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Sarchuk J. indicated (at p. 871) that: There is substantial merit to the Respondent's position that what existed between the Appellant and her husband was nothing more than a domestic arrangement which was not and could not be considered to have created a legally binding agreement between them. ...

In determining whether s. 8(1)(h.1) operated so as to exclude the allowance from the taxpayer's income, Woods J. considered whether the employer's presence on the construction site was in the nature of a "permanent establishment. ...

The Queen, 2005 TCC 357 (Informal Procedure)-- summary under Subsection 231(1) Summary Under Tax Topics- Excise Tax Act- Section 231- Subsection 231(1) writing off notation required In finding that the appellant, a criminal lawyer, had not satisfied the "writing off" requirements of s. 231(1) in respect of amounts owing to him by the Ontario Legal Aid Plan, Bonner J stated (at para 6): [A] bad debt cannot be considered to have been written off in a person's books of account unless and until a notation is made in those books that the particular debt has been written off. ...

Favreau J disallowed the deduction, as there was nothing in the employment contract indicating that the taxpayer was required to pay those expenses- in fact, the employer generally reimbursed such amounts, but apparently considered the $44,000 in question to be unreasonable. ...

MNR, 92 DTC 1090, [1992] 1 CTC 2110 (TCC)-- summary under Effective Date Summary Under Tax Topics- General Concepts- Effective Date price adjustment clause effective In rejecting a submission of the Crown that the taxpayers were not assisted by a price adjustment clause, Kempo J. noted that they had addressed the fair market value of the shares in question, had noted the historical sales and earnings of the corporation, had considered the effect of a recent material event and had felt at the time that the value fixed by them (which later was established to be excessive) was reasonable. ...

MNR, 93 DTC 1, [1993] 1 CTC 2614 (TCC)-- summary under Gas or Oil Well Equipment Summary Under Tax Topics- Income Tax Regulations- Regulation 1104- Subsection 1104(2)- Gas or Oil Well Equipment A 10-wheel truck which had been especially adapted for the purpose of serving as an integral part of a hot oil unit used for heating oil and pumping it under pressure into wells in order to melt paraffin accumulations could not be considered to have been "designed for use in highways or streets" (Regulation 4600(2)(e)) and instead was "equipment... used in a gas or oil field in the production therefrom of natural gas or crude oil" (definition of "gas or oil well equipment" in Regulation 1104(2)). ...

MNR, 93 DTC 1, [1993] 1 CTC 2614 (TCC)-- summary under Subsection 4600(2) Summary Under Tax Topics- Income Tax Regulations- Regulation 4600- Subsection 4600(2) A 10-wheel truck which had been especially adapted for the purpose of serving as an integral part of a hot oil unit used for heating oil and pumping it under pressure into wells in order to melt paraffin accumulations could not be considered to have been "designed for use in highways or streets" (Regulation 4600(2)(e)) and instead was "equipment... used in a gas or oil field in the production therefrom of natural gas or crude oil" (definition of "gas or oil well equipment" in Regulation 1104(2)). ...

Continental Bank of Canada, 98 DTC 6501, [1998] 2 S.C.R. 358 merely applied the long-standing rule governing litigation in appellate courts that litigants were prevented from raising points on appeal which were not pleaded and argued in the trial court, and did not stop the Crown from raising, prior to trial, alternative bases for supporting an assessment which had not been considered when the assessment was made. ...

They cannot succeed in that purpose unless they are considered to be mandatory requirements and strictly enforced. ...

The Queen, 2015 DTC 1105 [at 621], 2015 TCC 79 (Informal Procedure)-- summary under Section 169 Summary Under Tax Topics- Income Tax Act- Section 169 argument, that tax court does not satisfy Canadians' rights to have things heard by an independent person, would lead to a procedural paradox Among other arguments of similar calibre, the taxpayer argued that neither the Tax Court nor its judges could be considered to satisfy Canadians' rights to have things heard by an independent court. ...