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In Re City of London and Ursuline Religious of The Diocese of London, [1964] 1 OR 587, the Ontario Court of Appeal considered the question whether Ursuline College, an institution affiliated to the University of Western Ontario and offering courses leading to a degree which could be conferred only by the University of Western Ontario, was a university within the meaning of The Assessment Act (Ontario). Schroeder, JA, delivering the judgment of the court, considered the authorities at ¢ 594 and 595 and concluded at p 595: The chief distinguishing characteristic between a university and other institutions of learning is the power and authority possessed by. an. institution of learning to grant titles or degrees such as Bachelor of Arts, Master of Arts, or Doctor of Divinity, by which it is certified that the holders have attained some definite proficiency. ...

It is clear that if only subparagraph 6(1)(b)(v) is taken into account, the allowance would be considered reasonable because it is not excessive. ... If the expenses were excessive—for example, one dollar a mile for the use of a car—the allowance would not be considered reasonable and would therefore be taxable. ... They were considered capital expenditures. The respondent also cited Maxwell Raber v MNR, 10 Tax ABC 202; 54 DTC 170. ...

In the past, many taxpayers were under the impression that as long as they occupied a house as a residence, the sale thereof would be considered as a Capital gain, but in those cases, the taxpayer was able to occupy the house, whereas the case at bar the appellant never did. ...

The seven properties under central management of the partnership trust, six of which were controlled by the appellants, contained 1,603 rental units and reflect a substantial business operation which cannot, in my opinion, be considered a sham. ...

I think I should point out to the appellant that, since he has challenged the net worth statement of the respondent, the onus is clearly on him (and the cases in support of that are legion) to establish, by at least a preponderance of evidence, that the statement prepared by the respondent or the respondent’s agents is incorrect and that he has not taken into account certain debts that were outstanding, or certain debts that ought to have been considered doubtful at that time. ...

The appellant did not choose to sell his holdings of Putman Growth, as he considered them a sound investment. ...

Minister of National Revenue, [1975] C.T.C. 2310, 75 D.T.C. 239 A J Frost: 1 This is an appeal from income tax assessments dated April 13, 1973 in respect of appellant's 1968, 1969, 1970 and 1971 taxation years. 2 By the said assessments, each dated June 26, 1973, the following deductions claimed on account of interest paid on borrowed money were disallowed: 1968 $ 18.50 1969 510.90 1970 548.21 1971 478.95 This disallowance should be considered in connection with the fact that appellant had not reported the following mortgage interest income in his taxable income: 1968 $1,540.00 1969 1,517.00 1970 1,492.00 1971 1,465.00 3 On December 15, 1967 the appellant sold his principal residence in Breslau, Ontario and took back as part of the sale proceeds a mortgage in the amount of $21,000. ...

The application now being considered is dated October 29,1981, four months after June 22, 1981, the expiry date of the 90-day statutory delay for serving Notices of Objection under section 165 of the Act. ... In deciding whether or not it was possible for the taxpayer to serve his Notices of Objection within the prescribed time, within the meaning of subsection 167(2) of the Act, the taxpayer’s attitude and his actions during the pertinent period must be considered. ... I do not believe, in interpreting subsection 167(2) of the Act, that the taxpayer’s own failure to act with reasonable care and concern in carrying out his normal responsibilities with respect to income tax matters can be considered as a valid reason why it was not possible to file his Notices on time. ...

Mr Droppo interpreted the Clarkson Company Limited letter as being the end of any chance of recovering the $65,000 and testified that the debt was considered by himself as being bad as of that time. ... Because of Mr Droppo’s knowledge of Montenegrino’s financial problems, it is not unreasonable to surmise that a guaranteed loan made by More-Wood was considered to have had a better chance of receiving the monies owed by Montenegrino to Dutch Sash and Door than by the mechanics’ lien. ... Notwithstanding that Mr Droppo, in retrospect, considered the dept to have become bad in December 1976 and felt that More-Wood would not receive a penny on the loan, Montenegrino, according to the evidence, had some assets in 1977 and even in 1978. ...

The appellant contends that the expenditure of $30,000 made by it for the purchase of the list of property management accounts from Murdock & Maber was an expense properly deductible from income and should not be considered in any way as a capital outlay or as an “eligible” capital expenditure. ... The following cases were cited to me by the appellant and duly considered: Halliday Fuels Limited v MNR, 25 Tax ABC 186; 60 DTC 541; Pioneer Laundry & Dry Cleaners Limited v MNR, 25 Tax ABC 344; 60 DTC 650; The Robert Dixon Company Limited v MNR, 29 Tax ABC 131; 62 DTC 650; Francis David Moyls v MNR, 41 Tax ABC 411; 66 DTC 553; Harbord Investments Limited v MNR, [1970] CTC 717; 70 DTC 1488; Sproule Insurance Services Limited v MNR, [1976] CTC 2096; 76 DTC 1083; Simon, Voyer & Castelli Inc. v MNR, [1979] CTC 2503; 79 DTC 41. The following cases were cited by the respondent and duly considered: Irvin Charles Schacter v MNR, (No. 723 v MNR) [1962] CTC 437; 62 DTC 1271; Dominion Dairies Limited v MNR, [1966] CTC 1; 66 DTC 5028; Southam Business Publications Limited v MNR, [1966] CTC 265; 66 DTC 5215; Canada Starch Company Limited v MNR, [1968] CTC 466; 68 DTC 5320; Cumberland Investments Limited (formerly Douglas, Rogers, Limited) v Her Majesty The Queen, [1973] CTC 821; 74 DTC 6001; [1975] CTC 439; 75 DTC 5309; Walter J. ...