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Canada, 2003 DTC 5715, 2003 FCA 423-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt application of payment by creditor The quantum of the taxpayer's liability under s. 160 turned upon whether a bankruptcy dividend received by the Crown from the trustee in bankruptcy for her husband should be considered to reduce the tax liability of her husband at the time he made contributions to her RRSP rather than being applied to more recent tax liabilities. ...

MNR, 87 DTC 5025, [1986] 2 CTC 200 (FCA)-- summary under Subsection 5(1) Summary Under Tax Topics- Income Tax Act- Section 5- Subsection 5(1) tests distinguishing contract of service and for services It was stated that no single test is determinative for the purpose of distinguishing a contract of service from a contract for services, although it was stated that the best synthesis is that in Market Investigations where Cooke, J. stated that factors to be considered in determining whether the person who has engaged himself to perform the services is performing them as a person in business on his own account include absence of control over the way in which he performs the services and whether he provides his own equipment, whether he hires his own helpers, what degree of financial risk has been taken and whether he has an opportunity of profiting from sound management in the performance of his task. ...

When paragraph 95(6)(b) is triggered, it affects whether a particular share acquisition or disposition should be considered when computing income. ...

He stated (at para. 28): A fraudulent scheme from beginning to end or a sting operation, if that be the case, cannot give rise to a source of income from the victim's point of view and hence cannot be considered as a business under any definition. ...

Where the two assets of a taxpayer used in its gas business comprised a 5% leasehold interest which was the sole source of its revenues, and an interest in 6 Crown leases in respect of which no exploration or development work had been done because it was considered uneconomic to do so, the sale of the 5% leasehold interest constituted the sale of all or substantially all of the property used by it in carrying on its gas business. ...

The Queen, 96 DTC 6294, [1996] 2 CTC 94 (FCA)-- summary under Charitable Organization Summary Under Tax Topics- Income Tax Act- Section 149.1- Subsection 149.1(1)- Charitable Organization The appellant, whose principal activity was the publication and distribution of the magazine "Briarpatch", did not come within the educational advancement branch of what was considered to be charitable given that it was "evident that the magazine is not directed toward the training of the mind through structured analysis or presentation of knowledge" (at p. 6296). ...

Although they were not subsidies or forgivable loans, they were "any other form of assistance," which Nadon JA found should be considered to be the case unless "the public authority in question is acting in a business rather than a governance capacity. ...

Canada, 2012 DTC 5157 [at at 7396], 2012 FCA 259, aff'g 2011 DTC 1301 [at 1686], 2011 TCC 383-- summary under Subsection 245(3) Summary Under Tax Topics- Income Tax Act- Section 245- Subsection 245(3) purpose objectively determined In the course of applying s. 245 to deny the recognition by the taxpayer of a capital loss, the Court considered and rejected the argument of the taxpayer's principal (Mr. ...

Noël CJ considered that premium amortization did not accord with mark-to-market accounting, and directed the Minister to reassess on the basis that the taxpayer was entitled to use the mark-to-market accounting, but without deferring or amortizing any portion of the premiums paid or received during 1998. ...

Scott JA considered this approach to be contrary to s. 261(2)(b), stating (at paras. 5-6): The taxable transactions in this appeal occurred when the appellant exercised his stock options…. ...