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Delegation under the

Section 143 May impose any conditions or restrictions considered necessary on the making, importation, packaging, use or sale of, or other dealing with, an approved formulation Headquarters Positions Director General, Excise and GST/HST Rulings Director, Excise Duties and Taxes Division Manager, Excise Duty Operations Field Positions Director, Tax Services Office Assistant Director, Audit Assistant Director, GST/HST Audit Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs Manager, Excise Duty Conditions and restrictions imposed in respect of the making or the use of an approved formulation are based upon the recommendation of the Director General, Laboratory and Scientific Services Directorate, the Director, Industrial Commodities Division, or the Chief, Alcohol and Tobacco Section, or a person authorized to perform the duties of one of those positions. ... Subsection 293(2) May dispose of things seized in a manner considered appropriate Headquarters Positions Director General, Collections Director, Collections Field Positions Director, Tax Services Office History: Delegation in respect of subsection 293(2) was amended on November 6, 2014. ...

Excise Act, 2001 – Authorization to exercise powers or perform duties of the Minister of National Revenue

Section 143 May impose any conditions or restrictions considered necessary on the making, importation, packaging, use or sale of, or other dealing with, an approved formulation Headquarters Positions Director General, Excise and Specialty Tax Directorate Director, Excise and Specialty Tax Directorate Manager, Excise and Specialty Tax Directorate Field Positions Director, Tax Services Office Assistant Director, Audit Assistant Director, GST/HST Audit Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs Manager, Excise Duty Note: Conditions and restrictions imposed in respect of the making or the use of an approved formulation are based upon the recommendation of the Director General, Laboratory and Scientific Services Directorate, the Director, Industrial Commodities Division, or the Chief, Alcohol and Tobacco Section, or a person authorized to perform the duties of one of those positions. ... Subsection 293(2) May dispose of things seized in a manner considered appropriate Headquarters Positions Director General, Collections Director, Collections Field Positions Director, Tax Services Office History: Delegation in respect of subsection 293(2) was amended on November 6, 2014. ...

Sydney Lerner- v. Deputy Minister of Revenue of the Province of Quebec, [1973] CTC 688, 73 DTC 5546

The federal government considered the money received for the sale of these shares as income and assessed the petitioner for the full amount he received. ... It is essential that all pertinent sections of the federal Income Tax Act should be considered in a matter of this kind. ... In fact, he used the expression “undistributed income on hand of a corporation, which is considered tax-paid”. ...

Nadeau v. The Queen, 2011 TCC 243 (Informal Procedure)

The entrance hall of 10 feet by 14 feet is not problematic and should be considered. ... To be considered habitable, a basement should at least have finished walls, a ceiling, flooring and electrical wiring (page 5, paragraph 3) ... As a result, the basement cannot be considered a habitable area. [17] Even if the basement were considered a habitable area, the addition of the basement and the entrance hall did not double the surface area of the habitable areas of the residence and, more importantly, did not create a new residential complex because the residence remained mostly intact ...

Eidinger v. The Queen, 86 DTC 6594, [1987] 1 CTC 36 (FCA)

On the contrary, uncontradicted evidence shows that it is the result of a carefully considered plan executed as conceived. ... In the instant case the evidence negates any such carefully considered plan for the realization of speculative profits. In that respect it also differs from the scheme considered by this Court in Steeves v. ...

Delta Industrial Supply Ltd. v. Canada (Attorney General), 98 D.T.C. 6044, [1998] 2 C.T.C. 151

The first point is that, according to the decision maker, the applicant's previous remittance history was considered in reaching the decision. ... Indeed, I find specifically that it was fair, reasonable and quite appropriate to have considered the one particular instance where he was warned. ... I do not think this decision maker considered any extraneous or relevant factors. ...

M.F.F. Equities Ltd. v. Her Majesty the Queen, [1969] CTC 291

I do not think that, in common parlance, the words “product of fish” can be considered as comprehending margarine, even though it contains fish oil as one of its principal ingredients. ... A trade designation in such limited use cannot be considered as of substantial weight in ascertaining the proper description of the goods for the purposes with which we are concerned. ... Therefore, the amending by-law was to be considered as making one enactment together with the original by-law. ...

Thibault v. The Queen, 2007 TCC 515 (Informal Procedure)

The Minister instead considered this profit as business income. Accordingly, the carrying over of a capital loss for the same amount for a previous year (1995) was refused. ... At that time, the Minister considered that the Appellant had not demonstrated that he had a reasonable hope of profit and considered the losses as capital losses. ... For one, the Appellant considered himself as operating a business in the field of buying and selling shares since 1986, as he himself indicated in a letter that he attached to all of his tax returns except for that of 2003. ...

Francois Gagnon v. Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2638

The respondent therefore considered the expenses to be personal expenses within the meaning of the Income Tax Act, R.S.C. 1952, c. 148 (am. ... Starting in 1974, as a result of the investment and the appellant's personal 100 per cent involvement in the farming activities, he was considered to be a farmer in the first category until 1986 (paragraph 3.02). Starting in 1987, he was considered to be a farmer in the third category, that is, one whose farming activities did not have a reasonable hope or expectation of profit. 4.02 Analysis With respect to the reasonable hope or expectation of profit, Dickson, J. ...

John G Critchley v. Minister of National Revenue, [1983] CTC 2365, 83 DTC 278

Taxes, financing cost, etc of the former home before the sale cannot be considered as selling costs. ... In my opinion, they cannot be considered as “in respect of the sale”. Unfortunately, the expenses of $431.79 cannot be considered as deductible. ...

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