Lessening of Competition

Table of Contents

Cases

International Nickel Co. of Canada Ltd. v. MNR, 71 DTC 5332, [1971] CTC 604 (FCTD)

The taxpayer made continual outlays on scientific research carried out by its personnel in order to identify improvements to its methods for...

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Setchell v. The Queen, 2006 DTC 2279, 2006 TCC 37 (Informal Procedure)

Before going on to find that an individual who had been making serious and continuing efforts to establish a business of providing for personal...

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Shaver v. The Queen, 2003 DTC 2112, 2004 TCC 10

Expenses incurred by the taxpayer, an Amway distributor, in attending "business training seminars" (characterized by the court as conventions) in...

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Shaw Flexible Tubes v. MNR, 68 DTC 443 (TAB)

The taxpayer agreed with a U.S. corporation ("Moore") that in consideration for an exclusive licence for the use in Canada by the taxpayer of...

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British Sugar Manufacturers, Ltd. v. Harris (1937), 21 TC 528 (C.A.)

The taxpayer agreed to pay 20% of its net profits to other corporations in consideration for their provision of managerial services and advice on...

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