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The Queen, 87 DTC 5215, [1987] 1 CTC 377 (FCA)-- summary under Evidence Summary Under Tax Topics- General Concepts- Evidence The statements in the CICA Handbook and an accounting text on the capital leasing rules were not matters for judicial notice and, absent consent, the trial judge ought not to have considered such materials since they were not introduced at trial. ...

MNR, 87 DTC 5216, [1987] 1 CTC 319 (FCA)-- summary under Charitable Organization Summary Under Tax Topics- Income Tax Act- Section 149.1- Subsection 149.1(1)- Charitable Organization Given the inadequacies of the record, it was unwise to express any concluded opinions on whether the advancement of multiculturalism generally or of the cultural interest of an individual ethnic component of the national mosaic was to be considered a charitable objective. ...

Rouleau, J. stated: "I have no difficulty with the proposition that income tax interpretation bulletins may be consulted... but these materials are not binding on Her Majesty and should be considered only as persuasive authority. ...

MNR, 90 DTC 1557, [1990] 2 CTC 2044 (TCC)-- summary under Paragraph 44(2)(b) Summary Under Tax Topics- Income Tax Act- Section 44- Subsection 44(2)- Paragraph 44(2)(b) The taxpayer's entitlement to compensation was considered to have been finally determined by a judgment of the Trial Division of the Federal Court even though a notice of appeal therefrom was subsequently filed and then discontinued. ...

The Queen, 93 DTC 5035, [1993] 1 CTC 269 (FCA)-- summary under Subsection 110.4(1) Summary Under Tax Topics- Income Tax Act- 101-110- Section 110.4- Subsection 110.4(1) There was no statutory authority to allow an amendment of the taxpayer's original election which he now considered to be desirable as a result of the Crown's disallowance of most of his claim for an RRSP deduction for the year in question. ...

., 93 DTC 5199, [1993] 1 CTC 363 (FCA)-- summary under Context Summary Under Tax Topics- Statutory Interpretation- Context MacGuigan J.A. applied the "words-in-total-context approach" in finding that because Puerto Rico was a country for purposes of Regulations 5907(10)(b) and (c), it also should be considered to be a country for purposes of Regulation 5907(10)(a). ...

The Queen, 85 DTC 5004, [1984] CTC 661 (FCTD)-- summary under Provincial Law Summary Under Tax Topics- Statutory Interpretation- Provincial Law It was found that since income tax law "must be interpreted consistently throughout Canada", the conferral of a benefit by deed of sale should not be regarded as a gift for the purpose of s. 69(1)(c) of the Act even though it would probably be considered as a gift in Quebec law. ...

The Queen, 2013 DTC 1218 [at at 1210], 2013 TCC 266 (Informal Procedure)-- summary under Subsection 118.5(1) Summary Under Tax Topics- Income Tax Act- Section 118.5- Subsection 118.5(1) piano lessons Favreau J stated (at para. 22): I do not think that a one-hour piano lesson per week is sufficient for the Appellant's son to be considered as being enrolled at an university, college, or other educational institution providing courses at a post-secondary level. ...

The Queen, 86 DTC 6122, [1986] 2 CTC 69 (FCA)-- summary under Paragraph Old 247(2)(a) Summary Under Tax Topics- Income Tax Act- Section 247- Old- Paragraph Old 247(2)(a) Under s. 247(2)(a), the Minister must determine whether those who were responsible for the separate existence of the corporations had, as their sole purpose, the intention that the business of the corporations be carried out in what they considered to be the most effective manner. ...

General Provisions Although a lump sum received by the taxpayer might be considered to come within the more general terms of "remuneration" under s. 6(3)(b) in addition to constituting a retiring allowance, the rule generalia specialibus non derogant was applied to find that a retiring allowance should not be included in remuneration under s. 6(3)(b). ...