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I add the caveat here, that share control alone (or absence of it) is not necessarily conclusive; it is a factor to be considered in determining questions of “arm’s length”. ... In my view, these words in the Estate Tax Act have the same meaning as they had in the income tax provision with which Locke, J. was dealing in Sheldon’s Engineering when those words were considered, as Locke, J. had to do, apart from any special “deeming” provision. ... Those facts are, however, in my view, facts to be considered along with all the other circumstances. ...

Magog’s notice of objection is based on the fact that these amounts should not be considered as income since in fact the moneys were remitted to Quemet with the exception of the commission earned in the transaction. ... An order is therefore sought to join Magog Metal Co Inc to the appeal of Quemet Corp herein, to determine the question in a manner which is considered appropriate for all the years in issue, that Quemet Corp and Magog Metal Co Inc be bound by the decision of the Court in the present appeal filed by Quemet Corp and by the decision of the Court on the determination of the common question for all the years in issue with costs. ... If in fact Quemet never purchased from Magog the amounts for which fictitious invoices were allegedly made out it cannot of course claim the amount of these purchases as an expense item in its return, but conversely these amounts could not be considered as receipts by Magog in the calculation of its income. ...

Paragraph 8(1)(f) and subparagraphs 8(1)(i)(ii) and 8(1)(i)(iii) of the Income Tax Act read as follows: 8(1) In computing a taxpayer's income for a taxation year from an office or employment, there may be deducted such of the following amounts as are wholly applicable to that source or such part of the following amounts as may reasonably be regarded as applicable thereto: (f) where the taxpayer was employed in the year in connection with the selling of property or negotiating of contracts for his employer, and (i) under the contract of employment was required to pay his own expenses, (ii) was ordinarily required to carry on the duties of his employment away from his employer's place of business, (iii) Was remunerated in whole or in part by commissions or other similar amounts fixed by reference to the volume of the sales made or the contracts negotiated, and (iv) was not in receipt of an allowance for travelling expenses in respect of the taxation year that was, by virtue of subparagraph 6(1)(b)(v), not included in computing his income, amounts expended by him in the year for the purpose of earning the income from the employment (not exceeding the commissions or other similar amounts fixed as aforesaid received by him in the year) to the extent that such amounts were not (v) outlays, losses or replacements of capital or payments on account of capital, except as described in paragraph (j), or (vi) outlays or expenses that would, by virtue of paragraph 18(1)(l), not be deductible in computing the taxpayer's income for the year if the employment were a business carried on by him; (i) amounts paid by the taxpayer in the year as (ii) office rent, or salary to an assistant or substitute, the payment of which by the officer or employee was required by the contract of employment, (iii) the cost of supplies that were consumed directly in the performance of the duties of his office or employment and that the officer or employee was required by the contract of employment to supply and pay for, to the extent that he has not been reimbursed, and is not entitled to be reimbursed in respect thereof; There are a number of cases dealing with the deductibility of home office expenses under the foregoing and other provisions of the Income Tax Act and it might be useful to review those considered to be most on point in relation to the facts and issues raised by the present case. ... The Queen, supra, Grant D.]. considered the applicability of former paragraph 12(1)(d) (now paragraph 18(1)(d)) and held that the taxpayer could not bring his case within its wording “as he was the owner of the property and not the lessee" at page 763 (D.T.C. 6506). ... Rip, T.C.J. considered whether the word "as" in the first line of paragraph 8(1)(i) might connote the inclusion of "the equivalent of or in the nature of office rent". ...

The asset of the German bank might by analogy be considered to be its creditworthiness and the “income” earned by that asset might be said to be the guaranty fee. ... All of the types of income referred to in those Articles are referred to parenthetically in paragraph 5 of Article III and as such they exemplify the kinds of income which Canada could tax notwithstanding that each might also be considered “industrial or commercial profits”. ... I refer first to IRC v Collco Dealings Ltd, [1962] AC 1 in which the House of Lords considered an amendment to United Kingdom income tax legislation which was intended to put an end to the practice of “dividend stripping”, the paying of dividends out of profits accumulated before the date on which the shares were acquired. ...

The respondent did not approve of this procedure and considered that the appellant had improperly deferred deducting the said advertising expense at one fell swoop and, instead, had deducted such proportions thereof as it saw fit in the three years under appeal. ... In my opinion, that case is distinguishable; without going into detail, the relevant sections considered by Thorson, P are substantially different from the relevant sections of the present Act. In L Berman & Co Ltd v MNR, [1961] CTC 237; 61 DTC 1150, Thorson, P considered whether certain payments made by the taxpayer were proper deductions within the present paragraph 12(1)(a) of the Income Tax Act, RSC 1952, c 148. ...

Gwen Havlik, the secretary-treasurer of the appellant, testified that she and her husband, the majority shareholder and president of Havlik, visited China in 1973 and saw various machine tools in that country which they considered would be marketable in Canada. ... I considered this alternative submission only to determine whether Havlik, as debtor, is freed of liability under subsection 215(1) for reason only his purported agent is liable under subsection 215(2). ... The words "deemed to have paid" in subsection 215(1) contemplate not only circumstances where a debtor pays or credits an amount but also circumstances where the debtor can be reasonably considered to pay or credit an amount, namely a payment or credit of an amount, by another person on his behalf. ...

As I follow his explanation, the set of circumstances which developed on or about October 31, 1985, which instigated his filing the application, was that he decided then his pursuit of such a settlement was not going to be successful within the year he considered to be available to him. ... In recent years, it has been considered proper for courts to have regard to the Tax Interpretation Bulletins issued by Revenue Canada with respect to the interpretation to be given to various sections of the Income Tax Act. ...

There is no reason why any income earned by it should not be considered as prima facie income from a business so long as it is recognized that the presumption is a rebuttable one. ... In that case the Court considered the question whether interest income on certain U.S. dollar deposits made by the taxpayer with a Philippine Bank was foreign investment income within the meaning or section 129 of the Act. ... That language was considered by this Court in Atlas Industries Ltd. v. ...

.), the Federal Court of Appeal considered the deduction of a penalty by the appellant which, in the words of Strayer, J.A., had adopted a deliberate and complex scheme for defrauding the Canadian revenue by falsely stating the value of goods it imported into Canada. ... It must be considered with an appreciation of the business world with particular consideration of the facts surrounding the failure to remit. ... As I have concluded above, a fine or penalty cannot be considered to have been incurred for the purpose of producing income unless in all the circumstances the incurring of the fine or penalty must be seen as an unavoidable incident of carrying on the business. ...

Interior Tree Fruit and Vegetable Committee of Direction, [1931] S.C.R. 357, the Supreme Court wrote in Eurig Estate, [1998] 2 S.C.R. 565, [2000] 1 C.T.C. 284:   15        Whether a levy is a tax or a fee was considered in Lawson, supra. ... The revenue obtained from probate fees is used for the public purpose of defraying the costs of court administration in general, and not simply to offset the costs of granting probate. 21     Another factor that generally distinguishes a fee from a tax is that a nexus must exist between the quantum charged and the cost of the service provided in order for a levy to be considered constitutionally valid: see G.  ... This nexus was also considered relevant to determining the nature of a municipal charge in Allard Contractors, supra. ...