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I think, three matters to be considered, (a) the character of the advantage sought, and in this its lasting qualities may play a part, (b) the manner in which it is to be used, relied upon or enjoyed, and in this and under the former head recurrence may play its part, and (c) the means adopted to obtain it; that is, by providing a periodical reward or outlay to cover its use or enjoyment for periods commensurate With the payment or by making a final provision or payment so as to secure future use or enjoyment. ... Caulk Co. of Canada Limited, [1954] S.C.R. 55 at 57; [1954] C.T.C. 28 at 30-31, legal fees in making representations to a commissioner appointed under the Combines Investigation Act were held to be deductible by virtue of paragraph 6(1)(a) of the Income War Tax Act because the "payments arose from what were considered the necessities of the practices to the earning of the income. ...

When these provisions were being considered in Committee in the House of Commons, the Minister gave as an example of a related business the operation of a cafeteria on the premises of an art gallery or a hospital. ... When can a business be said to be related to the objects of a charity: — When, in my view, there exists between the commercial activity in question, considered in itself, and the charitable objects of the charity such a relationship that it can be said that by engaging in the commercial activity in question the charity is, in effect, contributing to the realization of its charitable objects. ...

In the further alternative, Counsel for the Appellant argued that if it was concluded that the purpose of the funding of Meager by the Appellant was “too remote from an income-earning process” then the loans should be considered as being within the exceptional circumstances category postulated by the Supreme Court in Bronfman Trusté [8] Counsel contended that the funds were borrowed by CRB for business or economic reasons and not to preserve other income producing assets as was the case in Bronfman or in an effort to shelter income from tax. Robertson J.A. considered this category in 747/2 Alberta Ltd. [9] and cited the following four reasons for its existence: First, the exceptional category accords with the object and purpose of paragraph 20(I)(c)(i). ...

., the first of the two other corporations considered to be “associated” for the purposes of the Act, was controlled directly or indirectly by Pierre Paquette and his father, Jean-Claude Paquette. ... STATUTORY PROVISIONS [12]            In her reasons, the TCC judge cited the following provisions: 256. (1) Associated corporations – For the purposes of this Act, one corporation is associated with another in a taxation year if, at any time in the year,   …   (c) each of the corporations was controlled, directly or indirectly in any manner whatever, by a person and the person who so controlled one of the corporations was related to the person who so controlled the other, and either of those persons owned, in respect of each corporation, not less than 25% of the issued shares of any class, other than a specified class, of the capital stock thereof;     256. (1.2) Control, etc. – For the purposes of this subsection and subsections 256(1), 256(1.1) and 256(1.3) to 256(5),   …     (f) where shares of the capital stock of a corporation are owned, or deemed by this subsection to be owned, at any time by a trust,     …   (ii) where a beneficiary’s share of the accumulating income or capital therefrom depends on the exercise by any person of, or the failure by any person to exercise, any discretionary power, … shall be deemed to be owned at that time by the beneficiary, except where subparagraph 256(1.2)(f)(i) applies and that time is before the distribution date,   …   256. (1.3) Parent deemed to own shares – Where at any time shares of the capital stock of a corporation are owned by a child who is under 18 years of age, for the purpose of determining whether the corporation is associated at that time with any other corporation that is controlled, directly or indirectly in any manner whatever, by a parent of the child or by a group of persons of which the parent is a member, the shares shall be deemed to be owned at that time by the parent unless, having regard to all the circumstances, it can reasonably be considered that the child manages the business and affairs of the corporation and does so without a significant degree of influence by the parent ...

Hamilton because of the severity of his celiac disease symptoms and the extraordinary degree to which his food preparation, including the identification and procurement of foods that he can safely eat, was burdened by those symptoms. [14]            In my view, the legal question raised by this case is whether, in the context of the disability tax credit provisions of the Income Tax Act, the work required to find and procure foods that can safely be eaten are properly considered part of "food preparation", which the jurisprudence has now established is an aspect of "feeding oneself" under subsection 118.4(1). ... She said this at paragraph 17 of her reasons:      When it comes to the activity of feeding oneself, it is not just the act of putting food in one's mouth that must be considered. ...

The store leases were considered to be operating leases as opposed to capital leases for accounting purposes. ... Finally, he said that, even if the leases were capital property of the Appellant, the payments were not necessarily on capital account, and that the same factors, such as duration of the benefit received, recurrence and reason for the payments should be considered. [17]     Counsel for the Appellant referred to the Supreme Court of Canada decision in Johns-Manville Canada Inc. v. ...

They will be considered hereinafter as Exhibit A-4. These documents were summarized by counsel for the respondent as follows: Tab 1 This document dated June 30, 1981 reflects the decision to put an end to the voting trust agreement (see tabs 11 and 17 of A-1) and to transfer the share certificates from the registered holder under the trust agreement namely the Royal Trust back to the Debnar Group and C.P.C. ... The sale is considered as a bulk sales (une vente en bloc) (see sections 4.1 and 4.2 pages 3 and 4 in tab 7). ...

This within the meaning of subsection 5(1) of the Act: that income must be received before it can be taxed; that the amounts were withheld without his direction or concurrence; further, that section 8 of the Income Tax Act provides for the moneys that a taxpayer may deduct before calculating his net income; and that his contribution is one that should be considered in the same class as an approved pension plan. ... Ministerial administrative policy and the case law indicate that US social security contributions constitute an amount which may be used either as a deduction from income or as a foreign tax credit, or considered a nonbusiness income tax within the meaning of paragraph 126(7)(c) and subsec- tion 20(12) of the ITA. ...

Royalties, which are akin to rental payments, have invariably been considered as income since they are based either on the degree of use of the right or on the duration of the use, while a lump sum payment for the absolute transfer of a right, without regard to the use to be made of it, is of its nature considered a capital payment, although it may of course be taxable as income in the hands of the recipient if it is part of that taxpayer’s regular business. ...

Nevertheless, these types of public infrastructures have been considered charitable, as have other similar public infrastructure works such as libraries and aqueducts. ... There is no analogy to be drawn between these purposes and the types of public infrastructures which have been considered charitable at common law ...