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Lamarre Proulx J. indicated that this approach of the Minister amounted "to asserting that a taxpayer may have to pay back in a subsequent year an ITC that he or she claimed as a deduction from tax payable for a year and that was considered in the assessment for that year" and that, accordingly, this approach was not permitted. ...

Given that its principal object was to provide pensions to retired employees, its principal (or most important) activities must be considered to be those that contributed most to achieving those objects and it could not accomplish its objects without the collection of the employer and employee contributions, and the computation of payment of payment benefits to retirees; whereas it could, at least in theory, have collected contributions and paid them out to retirees without ever investing its funds. ...

Even if this conclusion were incorrect, the taxpayer would have been considered to have acquired separate depreciable assets (i.e., the new engines, generators and hydraulic, electronic and navigational equipment and running gear installed in the vessel). ...

Woods J. stated that this argument would assist the taxpayer "only if the cessation of [the] business was considered to be temporary sometime after December 31, 2006" (para. 13). ...

Consequently, the Appellant's understanding and interpretation, which is reasonably supported by the factual matrix and law, ought to have been known to and considered by the Respondent when accepting the Appellant's settlement offer. ...

Bowie J. found that the plans had not been entered into with considered judgment as to their commercial benefit to the taxpayers' firm: the amounts paid to the plan were set without regard to the actual benefit of the services; no attempt was made to seek competing bids from actual medical insurance providers; and the plan was not extended to non-spouse employees. ...

The Queen, 95 DTC 127, [1995] 1 CTC 2122 (TCC)-- summary under Subsection 227(9.4) Summary Under Tax Topics- Income Tax Act- Section 227- Subsection 227(9.4) It was found that the taxpayer, which was the prime contractor for the construction of a hotel, effectively established "total control and dominion over the funds used to pay the wages of the workmen" of a subcontractor that had fallen into financial difficulty (p. 133), with the result that the taxpayer was to be considered the person that was paying the employees' wages. ...

Bowman TCJ enunciated five factors to be considered in SR&ED determinations (at para. 16): Was there a technological risk or uncertainty which could not be removed by routine engineering or standard procedures? ...

However, the Crown's assumption of fact that there had been a change of use in 1986 had been thoroughly demolished, and the alternative that the property remained capital throughout had not been advanced by either party, so he considered himself bound to accept the admission made by counsel for the taxpayers that there had been a change of use on January 1, 1992 giving rise to a deemed disposition at fair market value. ...

However, the Crown's assumption of fact that there had been a change of use in 1986 had been thoroughly demolished, and the alternative that the property remained capital throughout had not been advanced by either party, so he considered himself bound to accept the admission made by counsel for the taxpayers that there had been a change of use on January 1, 1992 giving rise to a deemed disposition at fair market value. ...