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Bowman TCJ enunciated five factors to be considered in SR&ED determinations (at para. 16): Was there a technological risk or uncertainty which could not be removed by routine engineering or standard procedures? ...

Where the two assets of a taxpayer used in its gas business comprised a 5% leasehold interest which was the sole source of its revenues, and an interest in 6 Crown leases in respect of which no exploration or development work had been done because it was considered uneconomic to do so, the sale of the 5% leasehold interest constituted the sale of all or substantially all of the property used by it in carrying on its gas business. ...

At issue was whether the employer corporation should be considered to have realized a chargeable gain in respect of the disposal by it of an "asset", which was defined in subsection 22(1) of the Finance Act 1965 to include "all forms of property". ...

The Queen, 96 DTC 6294, [1996] 2 CTC 94 (FCA)-- summary under Charitable Organization Summary Under Tax Topics- Income Tax Act- Section 149.1- Subsection 149.1(1)- Charitable Organization The appellant, whose principal activity was the publication and distribution of the magazine "Briarpatch", did not come within the educational advancement branch of what was considered to be charitable given that it was "evident that the magazine is not directed toward the training of the mind through structured analysis or presentation of knowledge" (at p. 6296). ...

However, the Crown's assumption of fact that there had been a change of use in 1986 had been thoroughly demolished, and the alternative that the property remained capital throughout had not been advanced by either party, so he considered himself bound to accept the admission made by counsel for the taxpayers that there had been a change of use on January 1, 1992 giving rise to a deemed disposition at fair market value. ...

However, the Crown's assumption of fact that there had been a change of use in 1986 had been thoroughly demolished, and the alternative that the property remained capital throughout had not been advanced by either party, so he considered himself bound to accept the admission made by counsel for the taxpayers that there had been a change of use on January 1, 1992 giving rise to a deemed disposition at fair market value. ...

Watson D.J.TC held that although the outright acceptance of this offer by the taxpayer may very well have resulted in him being considered to have received a retiring allowance or a s. 56(2) benefit, no such entitlement to a retiring allowance occurred. ...

Watson D.J.TC held that although the outright acceptance of this offer by the taxpayer may very well have resulted in him being considered to have received a retiring allowance or a s. 56(2) benefit, no such entitlement to a retiring allowance occurred. ...

Poulin, 96 DTC 6477, 204 N.R. 376 (FCA)-- summary under Start-Up and Liquidation Costs Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(a)- Start-Up and Liquidation Costs business does not cease if still dealing with consequences of business acts Before finding that a real estate agent could not deduct legal expenses incurred in defending a suit alleging fraud and misrepresentation while negotiating a real estate transaction, and with the damages being paid by the agent three years after he ceased to act as a broker, Marceau J.A. stated that the agent “cannot be considered to have ceased his activities as a broker as long as he was engaged in completing the things he had done in carrying on his profession, even though at that point he was no longer carrying on business and could no longer act on behalf of clients.” ...

The evidence established "that it was considered good business practice for a trust company to have its business getting officers become members of social clubs and pay their admission fees and annual membership dues" (p. 1061). ...