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This salary was considered an expense of the Centre. The taxes and permits related to the practice of chiropractic were deducted from the Appellant's income, while the total claimed for this expense item was deducted from the Centre's income. ...

Accordingly, I have not considered the affidavit. While one may have considerable sympathy with Mrs Glover and her difficulties, if the court can make the order that was here made, I can see no limitation on the power of the Court to make an order requiring any information received as a result of the requirements of the Income Tax Act, to be divulged or communicated to the Court or any other person as the Court directs. ...

I considered recalling counsel and I would have done so had the possible obligation if any, to the company and the creditors by a director, officer and shareholder in the position of Mr. ...

He could not perform his duties without this office in his home. [12]     He retained his wife as an assistant and he considered her to be an essential part of his work. ...

I have also considered the fact that the plaintiff has had to go into debt and sold assets in order to maintain herself and her daughter.     ...

The reimbursement of these expenses cannot be considered as conferring a benefit within the terms of the Act. ...

DECISION BELOW [9]                The Tax Court Judge determined that in order for subsection 160(1) of the Act to apply, the following four criteria must be met: 1)       There must be a transfer of property; 2)       The parties must not be dealing at arm’s length; 3)       There must be no consideration or inadequate consideration flowing from the transferee to the transferor (I would note that the trial judge considered the test to be “No consideration or inadequate consideration flowing from the transferor to the transferee ” [emphasis added]: this is a mistaken quotation of the test as cited in Raphael v. ...

Analysis: Subsections 55(2) and 248(10) provide as follows: 55. (2) Where a corporation resident in Canada has after April 21, 1980 received a taxable dividend in respect of which it is entitled to a deduction under subsection 112(1) or 138(6) as part of a transaction or event or a series of transactions or events (other than as part of a series of transactions or events that commenced before April 22, 1980), one of the purposes of which (or, in the case of a dividend under subsection 84(3), one of the results of which) was to effect a significant reduction in the portion of the capital gain that, but for the dividend, would have been realized on a disposition at fair market value of any share of capital stock immediately before the dividend and that could reasonably be considered to be attributable to anything other than income earned or realized by any corporation after 1971 and before the transaction or event or the commencement of the series of transactions or events referred to in paragraph (3)(a), notwithstanding any other section of this Act, the amount of the dividend (other than the portion thereof, if any, subject to tax under Part IV that is not refunded as a consequence of the payment of a dividend to a corporation where the payment is part of the series of transactions or events) (a) shall be deemed not to be a dividend received by the corporation; (b) where a corporation has disposed of the share, shall be deemed to be proceeds of disposition of the share except to the extent that it is otherwise included in computing such proceeds; and (c) where a corporation has not disposed of the share, shall be deemed to be a gain of the corporation for the year in which the dividend was received from the disposition of a capital property. 248. (10) For the purposes of this Act, where there is a reference to a series of transactions or events, the series shall be deemed to include any related transactions or events completed in contemplation of the series. ...

In our view, if in fact all other conditions of paragraph 6(6)(a)(i) are met, the allowance which is based on an estimate of the costs of such board and lodging in the surrounding area would be considered reasonable and therefore non-taxable regardless of the amount actually spent by the employee ...

Analysis   [28]     As a preliminary matter, I note that the question of YSI’s ITC entitlement does not address what could be considered a more fundamental issue in this series of transactions, and that is whether the supply to Platinum is taxable or whether it is zero-rated. ...