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As late as May 13, 1974 a letter from the commissioner, J JG Gaudaur to Mr R J Sazio, president of the Football Club points out that these transfers as well as what he refers to as the proposed transfer of 5,100 shares from Mr DeGroote to Pine Hollow Holdings Limited must be approved by the commissioner or executive committee before the transfer can be considered effective. ...

Rankin, and the changes in American tax law had a negative and unexpected impact on the business, no evidence was presented to show what profit the taxpayer might have earned had these events not occurred and whether the amount would have been considered substantial when compared to his professional income. ...

The plaintiff is a company which was incorporated pursuant to the laws of Saskatchewan, on February 6, 1959, having the following restricted objects: (a) To acquire land and any other property in the South-Eastern Section of the City of Regina, in the Province of Saskatchewan, or elsewhere in the City of Regina, for the purpose of Community Shopping Centre or Centres; (b) To develop a community shopping centre or centres in the City of Regina and for that purpose to construct, build, improve, lease, rent, control, develop and manage all and every kind of building, structure, shop, store, office, premises, plant, service station and any other business or other premises of all or any kind which may be considered conclusive or incidental to the development or benefit of any such shopping centre. ...

., 64 DTC 5184, it has been assumed that the Crown could raise alternative bases for supporting an assessment even though they were not considered when the assessment was made. ...

Whether this has had any effect on the general question of residence will be considered later. ...

              (2) Reasonable standby charge ─ For the purposes of paragraph (1)(e), a reasonable standby charge for an automobile for the total number of days (in this subsection referred to as the "total available days") in a taxation year during which the automobile is made available to a taxpayer or to a person related to the taxpayer by the employer of the taxpayer or by a person related to the employer (both of whom are in this subsection referred to as the "employer") shall be deemed to be the amount determined by the formula:             A/B × [2% × (C × D) + 2/3 × (E- F)]             where             A is the lesser of   (a)  the total number of kilometres that the automobile is driven (other than in connection with or in the course of the taxpayer's office or employment) during the total available days, and   (b)  the value determined for B for the year under this subsection in respect of the standby charge for the automobile during the total available days,   except that the amount determined under paragraph (a) shall be deemed to be equal to the amount determined under paragraph (b) unless   (c) the taxpayer is required by the employer to use the automobile in connection with or in the course of the office or employment, and   (d) all or substantially all of the distance traveled by the automobile in the total available days is in connection with or in the course of the office or employment;                   B   is the product obtained when 1,000 is multiplied by the quotient obtained by dividing the total available days by 30 and, if the quotient so obtained is not a whole number and exceeds one, by rounding it to the nearest whole number or, where that quotient is equidistant from two consecutive whole numbers, by rounding it to the lower of those two numbers;   C    is the cost of the automobile to the employer where the employer owns the vehicle at any time in the year;   D    is the number obtained by dividing such of the total available days as are days where the employer owns the automobile by 30 and, if the quotient so obtained is not a whole number and exceeds one, by rounding it to the nearest whole number or, where that quotient is equidistant from two consecutive whole numbers, by rounding it to the lower of those two numbers;   E    is the total of all amounts that may reasonably be regarded as having been payable by the employer to a lessor for the purpose of leasing the automobile during such of the total available days as are days when the automobile is leased to the employer; and    F    is the part of the amount determined for E  that may reasonably be regarded as having been payable to the lessor in respect of all or part of the cost to the lessor of insuring against          (a) the loss of, or damage to, the automobile, or        (b) liability resulting from the use or operation of the automobile.         15.(1) Benefit conferred on a shareholder ─ Where at any time in a taxation year a benefit is conferred on a shareholder, or on a person in contemplation of the person becoming a shareholder, by a corporation otherwise than by   (a) the reduction of the paid-up capital, the redemption, cancellation or acquisition by the corporation of shares of its capital stock or on the winding-up, discontinuance or reorganization of its business, or otherwise by way of a transaction to which section 88 applies,        (b)  the payment of a dividend or a stock dividend,        (c) conferring, on all owners of common shares of the capital stock of the corporation at that time, a right in respect of each common share, that is identical to every other right conferred at that time in respect of each other such share, to acquire additional shares of the capital stock of the corporation, and, for the purpose of this paragraph,   (i) where   (A) he voting rights attached to a particular class of common shares of the capital stock of a corporation differ from the voting rights attached to another class of common shares of the capital stock of the corporation, and     (B) there are no other differences between the terms and conditions of the classes of shares that could cause the fair market value of a share of the particular class to differ materially from the fair market value of a share of the other class,     the shares of the particular class shall be deemed to be property that is identical to the shares of the other class, and   (ii) rights are not considered identical if the cost of acquiring the rights differs, or     (d) an action described in paragraph 84(1)(c.1), 84(1)(c.2) or 84(1)(c.3),   the amount or value thereof shall, except to the extent that it is deemed by section 84 to be a dividend, be included in computing the income of the shareholder for the year ...

  [11]      In drawing the line between "ordinary" negligence or neglect and "gross" negligence, a number of factors have to be considered. ...

It would be difficult to speak of a complete transfer in this case, when it is noted that Péloquin undertook to continue serving his clients, if asked, that he became at least nominally a member of the firm, that he specified that the services to his clients would be provided in his name, and especially that he reserved the right for two years to terminate the agreement at will and resume complete control of his practice, if he considered it advisable to do so. ...

The motions judge should have considered that the documents at issue came into existence by compulsion of law for a very specific purpose since the information was prepared and provided to the CRTC so as to allow the CRTC to discharge its statutory duty. ...

The Minister of National Revenue, [36] three conditions must be satisfied before an arrangement will be considered to be an EPSP under subsection 144(1): (a)   Payments must be computed by reference to the profits of the employer’s business. ...