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McMurtry C.J.O. stated (at p. 5364) that the "teams' connection with non-Ontario venues and the control of these venues is relatively so transitory that they cannot be considered to be fixed places of business". ...

McMurtry C.J.O. stated (at p. 5364) that the "teams' connection with non-Ontario venues and the control of these venues is relatively so transitory that they cannot be considered to be fixed places of business". ...

The Court concluded that in applying the Ramsay principle the composite effect of the arrangement should be considered as the scheme was intended to operate without regard to the contingency that one of the options might not be exercised. ...

Bowie TCJ. found that the first installment (which was at issue) was exempt given that the taxpayer was entitled to receive the second installment only if he performed stipulated services and given that the taxpayer considered that all of the money was being paid to him for playing hockey, and not that part of it was paid simply to sign his name. ...

The Queen, 78 DTC 6445 as establishing the proposition that "the question of when a debt is to be considered uncollectible is a matter of the taxpayer's own judgment as a prudent businessman" and went on to find (at p. 219) that the taxpayer "did not discharge its burden of proving that the debt was not uncollectible in the year 1982 on the balance of probabilities". ...

., in situations where the audit site was further from her home than from the office of her employer) as being of a non-personal nature given that it would be inefficient for her to go to the office and then to the audit site, and no element of the distance covered when she went from her home directly to an audit site should be considered to be of a personal nature. ...

Fordham found (at p. 249) that the "real purpose" of the agreement was to give the taxpayer the sole right to use the Anne Klein name in Canada and that "anything else was... purely incidental and not to be considered as meriting separate terms of payment". ...

Decary, J. stated that in determining whether interest should be imputed on the payments to the taxpayer "the prime factor to be considered is whether or not the fair market value has been paid" and accepted the taxpayer's evidence that the purchase price for the property was equal to its fair market value. ...

In finding that the taxpayers' proceeds of disposition was equal to the reserve bid amount, Rothstein J. found that under the laws of Newfoundland, the mortgagee would be considered to have acquired the property for an amount equal to the reserve bid and that such sale had the effect of extinguishing the taxpayer's liability to the mortgagee. ...

Notwithstanding that the dykes were 200 or 300 feet tall and were carefully engineered, Bell T.C.J. indicated that even if the expenditures on them were considered to have given rise to a capital asset, it was his "impression" that they could not be described as a "structure". ...