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TCC

Alessandro v. The Queen, 2007 DTC 1373, 2007 TCC 411

  [27]     The appellant's case, as I can make out, is based on a series of cases that hold that interest free loans made by a shareholder to the corporation may be considered to have been made for the purpose of earning income, to place the corporation in a position where it could be successful and pay dividends on the shares held by the shareholder. [3]   [28]     The respondent questioned the title to the shares of OPHL. ... He considered the appellant was "indirectly" a shareholder of OPHL since she owned OPHL through a holding company ... Commercial reality is to be considered by the Courts in interpreting tax provisions like subparagraph 40(2)(g)(ii) so long as it is consistent with the text and purpose of the provision ...
TCC

Foresbec Inc. v. The Queen, 2002 DTC 1786 (TCC), aff'd 2003 DTC 5455, 2002 FCA 186

He said that, as a director, he considered it essential to bind Mr. L'Espérance to ensure that he co-operated to some extent. ... L'Espérance testified that he was not the one who requested such a contract for services and that he considered it a method of paying for the shares owned by Multi-Ind. [49]          Counsel also noted that Mr. ... As for terms and conditions in the alleged contract for services quoted in paragraph 21 of these Reasons, all things considered, there were none. ...
TCC

Mercier v. MNR, 92 DTC 1693, [1992] 1 CTC 2506 (TCC)

The effect of the impugned distinction or classification on the complainant must be considered. ... Edwards Books and Art Ltd., supra, in support of her argument, counsel for the respondent asserted that the legislator must have reasonable room to manoeuvre to meet conflicting pressures: By the foregoing, I do not mean to suggest that this Court should, as a general rule, defer to legislative judgments when those judgments trench upon rights considered fundamental in a free and democratic society. ... However, a classification within a group which is already limited by the income of the dependant and maintenance of a self- contained establishment must be considered with greater care than if it were a classification which affected the general public. ...
TCC

Otteson v. The Queen, 2014 DTC 1173 [at at 3637], 2014 TCC 250

In contrast, the Appellants argue that they were the operators of the Tree Farm in their capacity as de facto partners. [40]         The Alberta Partnership Act (the “APA”) defines “partnership” as “the relationship that subsists between persons carrying on a business in common with a view to profit.” [6] Similar definitions are found in most common law jurisdictions. [41]         The APA enumerates factors that may or may not be considered relevant in determining whether a partnership exists. ... That the alleged partnership must be considered in the totality of the circumstances prevents the mechanical application of a checklist or a test with more precisely defined parameters. [11]   [45]         The Respondent cited a few cases that stand for the proposition that the courts should be cautious in finding that spouses are members of a partnership. [12] In my opinion, the cited cases are almost exclusively dependent on the factual findings of the court. ... The Appellants suggest that if the majority of the Land was used by the partnership, it should all be considered to have been used for the partnership’s purposes. ...
FCA

Kelly v. Canada, 2013 DTC 5129 [at at 6203], 2013 FCA 171

Given the passage of time and the evolution of the section 87 jurisprudence, the Supreme Court in Bastien considered it “timely to restate and consolidate the analysis that should be undertaken in applying the [section] 87 exemption to interest income” and other types of intangible property: Bastien, at paragraph 20. ... Robertson, 2012 FCA 94, this Court considered an appeal from a decision of the Tax Court concerning section 87 of the Act where, as here, the Tax Court did not have the benefit of Bastien and Dubé. ...   [25]            While I have identified seven basic propositions, it is important to stress that what follows is not necessarily a comprehensive list of matters to be considered. ...
EC decision

MNR v. Eldridge, 64 DTC 5338, [1965] 1 Ex. C.R. 758, [1964] CTC 545

However, she complains that the expenses’ of $53,014.75 for the year 1959 and $59,045.23 for the year 1960 are not conclusive of the operating expenses incurred by her during the taxation years in that they do not include further items of expense, which will be considered in detail later. ... However, the respondent did not assume responsibility for any possible legal expenses of the girls so engaged who were considered by her to be casual employees. ... This newspaper, which specializes in the publication of scandalous stories, contained a story concerning the respondent which she considered scurrilous and detrimental to her business. ...
TCC

Shaw-Almex Industries Limited v. The Queen, 2009 DTC 1377 [at at 2080], 2009 TCC 538

It is my understanding, however, that he considered the debt owed to the appellant by Fusion Co at the end of the 1999 taxation year to be a bad debt. ... Ball considered that the $350,000 US ($518,000 CDN) liability became an actual liability in the 1999 taxation year. ... It is my understanding, however, from the Notice of Appeal, that the appellant considered the loss to have occurred in that year. ...
TCC

W. B. Pletch Company Limited v. The Queen, 2006 DTC 2065, 2005 TCC 400

Pletch, might, but for the existence of the Appellant corporation, reasonably be considered an officer (as opposed to any other type of employee), it is still necessary to consider the question of whether the relationship is one of independent contractor or employee ignoring both the corporate Appellant and Mr. ... All this considered, the control factor favours a finding of independent contractor status. ... It is just one of a number of factors that must be considered. [10]     The following are factors favouring independent contractor status: (a)       Mr. ...
TCC

Tall v. The Queen, 2009 DTC 187, 2008 TCC 677 (Informal Procedure)

It was her opinion that chemicals found in foods, if they have an intoxicating effect on the user, can be considered an intoxicant and should be avoided ...   [35]          The Appellant submits that alternatively, the cost of the remedies can be considered as part of the naturopath’s fees for services and is therefore deductible under paragraph 118.2(2)(a). ...   [40]          It was the Appellant’s alternative argument that the costs of the remedies can be considered to be part of the fees for Dr. ...
EC decision

Southam Business Publications Ltd. v. MNR, 66 DTC 5215, [1966] CTC 265 (Ex. Ct.), briefly aff'd 67 DTC 5150 (SCC)

Ltd. will now be considered. In the fall of 1961, the appellant was operating some 30 odd technical and business journals, serving different fields, deriving revenue therefrom from two sources, subscriptions and advertising. ... Daly explained at p. 88 of the transcript, through a reading of a part of his examination for discovery, the factors considered in arriving at the total purchase price of $75,000 for the assets: ‘‘So we had in our own minds, or in our own memorandum here, we decided our top price would be $65,000, but the final negotiations—on the final negotiations we arrived at the figure of $75,000. ... It therefore appears that the appellant considered the positive factors of the business and of the name of the vendor and on this bases established the value of its potential earning power. ...

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