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The Warn pole case In the Wampole case, supra, the Supreme Court of Canada considered paragraph 87(d) of the Special War Revenue Act (later paragraph 52(1)(d) of the Excise Tax Act). ... Legislative history While the foregoing is sufficient to dispose of this case, I have also considered the legislative history pertaining to paragraph 52(1)(d), which lends sup- port to the conclusion I have reached. ...

By notice of determination (refund) dated November 20, 1987, Revenue Canada, Customs and Excise, denied the plaintiff's refund claim on the basis that the telephone directories were considered to be produced under the conditions outlined in subsection 28(1) of the Excise Tax Act. ... Also counsel cited jurisprudence involving other taxing statutes, some of them provincial, where the meaning of "use" has been considered. ...

Further, all the aforementioned financial reports and statements, both of the Association and the plaintiff, clearly establish that both parties have always considered and still consider the amounts in question to be interest-bearing subscriptions, not gifts. ... In this case there was no obligation to pay interest and the contributions might not be considered a loan used for purposes of earning income but rather a locked up fund, or an obligatory capital stock according to the Acts, and an indispensable element of assets or of goodwill. ...

The following criteria should be considered: the profit and loss experience in past years, the taxpayer's training, the taxpayer's intended course of action, the capability of the venture as capitalized to show a profit after charging capital cost allowance. ... During argument the Court briefly considered distinguishing the results of the fourth year, 1980, because the farm loss then was the least of the four, but it was only negligibly less than the 1977 loss of $6,825.74. ...

I agree that, if the seizure by 335114 Alberta Ltd. can be considered an assignment, the provisions of the Financial Administration Act prevents any such assignment from being effective against the Crown except as provided in that Act. In any event, whether this can be considered an assignment or not, I am Satisfied that even if a debt was owing, the plaintiff's action is now statute- barred. ...

This legislative provision has been considered several times and its wording criticized by the courts in recent years. ... Moldowan suggests that there may be a number of factors to be considered but we are here concerned only with three: time spent, capital committed and prof itability. ...

Mobile homes and cargo containers are not considered to be vehicles. Essentially, the argument is simply that the ore haulers in question are "mining equipment" as opposed to “transportation equipment". ... A boat or ship is used to carry or convey persons or objects, therefore, it can be considered to be a vehicle for purposes of this section of the Act. ...

This is not however the matter which must be considered on this motion; the only question which I must determine is whether or not from a procedural point of view the plaintiff is entitled to the remedy he seeks as he has framed it in the statement of claim, namely, a judicial review of the actions of the defendant. ... The interplay of subsection 171(1) of the Income Tax Act and section 29 of the Federal Court Act was briefly considered by the Federal Court of Appeal in the case of The Queen v. ...

He then considered the losses of that year as start-up costs and allowed the appeal. ... Justice Dickson lists, again at 314 [5215], a number of criteria which might be considered in the determination of a "reasonable expectation of profit”, such as ”... the profit and loss experience in past years, the taxpayer's training, the taxpayer's intended course of action, the capability of the venture as capitalized to show a profit after charging capital cost allowance.” ...

Justice Dickson lists, again at 314 [5215], a number of criteria which might be considered in the determination of a “reasonable expectation of profit”, such as ”... the profit and loss experience in past years, the taxpayer's intended course of action, the capability of the venture as capitalized to show a profit after charging capital cost allowance.” ... Top dollar on sales is $6,000 average and are considered successful in the $1,200-$2,000 range. ...