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Her Majesty the Queen, 2010 TCC 634, Justice Boyle considered both theories and chose to adopt the opinions of Houlden and Morawetz and of Deslauriers, relying on the decision rendered in Anderson v. ...

It is the nature of income taxation that taxpayers must disclose all manner of financial information which in other circumstances might be considered highly personal and private. ...

(Pages 21 & 22, Transcript) In relation to what happened with the family allowance cheques received during the marriage, Sadavoy related that he considered the cheques payable to both parents, were deposited to his bank account or to a joint bank account, I assume "joint" being he and his wife, and that it (the cheques) was something that he counted on. ...

When this happens the asset is considered to have been transferred from the wrong class to the correct class as of the beginning of the year being reassessed. ...

Was the Minister of National Revenue right to disallow the input tax credit concerning a debt the appellant considered bad? ...

This document explains the various alternatives that I considered as well as the problem with accounting and customer relations. ...

The intention at the time of acquiring an asset as inferred from surrounding circumstances and direct evidence is one of the most important elements in determining whether a gain is of a capital or income nature. 15 While all of the above factors have been considered by the courts, it is the last one, the question of motive or intention which has been most developed. ...

A case precisely similar to this case could have come from Scotland and your Lordships would then have considered the meaning of this phrase in Scots law. ...

The meaning of "manufactured or produced" in subsection 27(1) [now 50(1)], which has been considered in numerous cases, also affords no sure guide to what is meant by "manufacture or production" in any other provision, including subparagraph 1(a)(i) of Part XIII of Schedule III. ...

Certainly there was no evidence that the British Columbia Development Corporation even considered an expropriation. ...