Business

Table of Contents

Cases

Inwest Investments Ltd. v. The Queen, 2015 BCSC 1375

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Words and Phrases
business
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(i) reasonable filing position position cannot be a “misrepresentation” 508
Tax Topics - Income Tax Act - Section 232 - Subsection 232(1) - Solicitor-Client Privilege not necessary to provide legal opinion to rely on having consulted legal counsel 215
Tax Topics - Income Tax Regulations - Regulation 400 - Subsection 400(2) no fixed place of “business” if no source of business income 165
Tax Topics - Statutory Interpretation - French and English Version "misrepresentation" informed by narrower French version 103

2529-1915 Québec Inc. v. Canada, 2009 DTC 5023 [at 5585], 2008 FCA 398

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Sham capital dividend elections for distributions of what should have been known to be income-account gains were shams 245
Tax Topics - General Concepts - Tax Avoidance capital dividend elections for distributions of what should have been known to be income-account gains were shams 245
Tax Topics - Income Tax Act - Section 83 - Subsection 83(2) capital dividend elections for distributions of what should have been known to be income-account gains were shams 656
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Shares shares acquired for immediate resale as part of capital dividend account generation scheme were on income account 160
Tax Topics - Income Tax Act - Section 9 - Exempt Receipts/Business shares premiums received for marketing tax scheme were business income 204

Hammill v. Canada, 2005 DTC 5397, 2005 FCA 252

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Partridge v. Canada, 2003 DTC 5175, 2003 FCA 91 (FCA)

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Stewart v. Canada, 2002 DTC 6969, 2002 SCC 46, [2002] 2 S.C.R. 645

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Hudon v. Canada, 2001 DTC 5630, 2001 FCA 320

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Timmins v. The Queen, 99 DTC 5494 (FCA)

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Words and Phrases
business
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 122.3 - Subsection 122.3(1) provision of services by governement for fees was an undertaking and business 161

The Queen v. Canada Trustco Mortgage Co., 99 DTC 5094 (FCTD)

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Loewen v. The Queen, 94 DTC 6265 (FCA)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Loans adventure must be capable of generating a commercial profit 150

R. v. Fogazzi, 92 DTC 6421 (Ont. C.J. (G.D.)), rev'd 93 DTC 5183 (Ont. CA)

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Van Dongen v. The Queen, 90 DTC 6633 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 10 - Subsection 10(1) 85

Levy v. The Queen, 90 DTC 6346 (FCTD)

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Pollock v. The Queen, 90 DTC 6142 (FCTD), aff'd 94 DTC 6050 (FCA)

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Ward v. The Queen, 88 DTC 6212, [1988] 1 CTC 336 (FCTD)

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Alberta Institute on Mental Retardation v. The Queen, 87 DTC 5306, [1987] 2 CTC 70 (FCA)

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Happy Valley Farms Ltd. v. The Queen, 86 DTC 6421, [1986] 2 CTC 259 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Real Estate farmland gain of real estate developer 71

Mele v. The Queen, 85 DTC 5192, [1985] 1 CTC 257 (FCTD)

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The Queen v. Manley, 85 DTC 5150, [1985] 1 CTC 186 (FCA)

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Canadian Marconi Co. v. The Queen, 84 DTC 6267, [1984] CTC 319 (FCA), rev'd 86 DTC 6526, [1986] 2 CTC 465, [1986] 2 S.C.R. 522

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Hillsdale Shopping Centre Ltd. v. The Queen, 81 DTC 5261, [1981] CTC 322 (FCA)

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Gillis v. The Queen, 78 DTC 6103, [1978] CTC 44 (FCTD)

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Words and Phrases
business

M.R.T. Investments Ltd. v. The Queen, 75 DTC 5224, [1975] CTC 354 (FCTD), aff'd 76 DTC 5156 (FCA)

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MNR v. Mandelbaum, 62 DTC 1093 (Ex Ct)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 16 - Subsection 16(1) no-application where mortgage receivables on income account 156
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Loans 239

Drumheller v. MNR, 59 DTC 1177, [1959] CTC 275 (Ex Ct)

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Words and Phrases
undertaking

MNR v. Taylor, 56 DTC 1125, [1956] CTC 189 (Ex Ct)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Commodities, and commodities futures and derivatives executive's substantial lead purchase with view to resale to employer/meaning of adventure 167

C.I.R. v. Marine Steam Turbine Co. Ltd. (1919), 12 TC 174 (K.B.D.)

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See Also

Samarkand Film Partnership No. 3 & Ors v Revenue and Customs, [2017] EWCA Civ 77

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 96 whether partnership exists while only preliminary partners 199
Tax Topics - Income Tax Act - Section 96 - Subsection 96(1) - Paragraph 96(1)(a) rent received qua landlord rather than partner 135

Mazo v. The Queen, 2016 TCC 232 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Timing revenue earned when credited to taxpayer's account with promoter 208
Tax Topics - Income Tax Act - Section 3 - Business Source/Reasonable Expectation of Profit pyramid scheme a source of business income 86

Staltari v. The Queen, 2015 DTC 1130 [at 818], 2015 TCC 123

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Evidence uncorroborated testimony 80
Tax Topics - Income Tax Act - Section 38 - Paragraph 38(a.2) land donated in order to achieve tax benefit was still a gift to a qualified donee 119
Tax Topics - Income Tax Act - Section 39 - Subsection 39(1) - Paragraph 39(1)(a) exclusion of gains that are ordinary income 139
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Real Estate secondary intention to develop land irrelevant if land donated instead 484

Prochuk v. The Queen, 2014 DTC 1050 [at 2917], 2014 TCC 17

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Loss v. Loss trading RRSP funds does not make the annuitant a trader 114
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Shares trading RRSP funds does not make the annuitant a trader 114

Eclipse Film Partners (No. 35) LLP v Revenue and Customs Commissioners, [2014] BTC 503, [2013] UKUT 0639 (TCC), aff'd [2015] EWCA Civ 95

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Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Consolidations construed in integrated manner 146
Tax Topics - Statutory Interpretation - Hansard, explanatory notes, etc. Explanatory Notes more valuable than white papers 222

Leblanc v. The Queen, 2007 DTC 307, 2006 TCC 680

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Wadley v. The Queen, 2006 DTC 3401, 2006 TCC 440 (Informal Procedure)

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Aviva Canada Inc. formerly CGU Group Canada Ltd. v. The Queen, 2006 TCC 57

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 141.1 - Subsection 141.1(2) - Paragraph 141.1(2)(a) purchase and immediate resale at the same FMV was not commercial activity 205
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Commercial Activity purchase and immediate resale at the same FMV was not commercial activity 207
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Trademarks purchase and immediate resale at the same FMV was not an adventure 272

Richter & Associates Inc v. The Queen, 2005 TCC 92

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Business litigation support services provided by trustee for bankrupt financial institution were an "undertaking" 269
Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(2) allocation between costs incurred by trustee in bankruptcy for bankrupt financial institution to provide litigation services to creditors, and costs incurred in connection with its action qua trustee 375
Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(5) allocation between own suit and litigation support 68
Tax Topics - Excise Tax Act - Section 141.1 - Subsection 141.1(3) - Paragraph 141.1(3)(b) action brought by trustee for bankrupt financial institution deemed to be not in course of commercial activity 184
Tax Topics - Excise Tax Act - Section 265 - Subsection 265(1) - Paragraph 265(1)(f) trustee's own suit and litigation support activity were related 278
Tax Topics - General Concepts - Illegality Act applied to what has occurred irrespective of legality 134

Rocovitis v. Dominion of Canada General Insurance Co. (2005), 63 OR (3d) 402 (CA)

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Wright v. The Queen, 2003 DTC 763 (TCC)

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Banner Pharmacaps NRO Ltd. v. The Queen, 2003 DTC 245, 2003 TCC 82, aff'd 2003 FCA 367, 2003 DTC 5642

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Words and Phrases
loan
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Timing 87

Yunger v. The Queen, 2000 DTC 2153 (TCC)

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Waxman v. The Queen, 97 DTC 705 (TCC)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 37 - Subsection 37(8) 108

Samson et Fréres Ltée v. The Queen, 97 DTC 642 (TCC)

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Toronto Stock Exchange v. Regional Assessment Commissioner (1996), 136 DLR (4th) 362 (Ont CA)

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Re City of Calgary and Alberta Assessment Appeal Board (1989), 62 DLR (4th) 764 (Alta. C.A.)

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Words and Phrases
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Atkinson v. Dancer, [1988] BTC 364 (Ch.D.)

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Marson v. Morton, [1986] BTC 377 (Ch. D.)

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Re Ontario Jockey Club and City of Toronto (1986), 53 OR (2d) 151 (HCJ.), aff'd (1988), 61 OR (2d) 131 (Div. Ct.)

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Commissioners of Customs and Excise v. The Rt. Hon. Lord Fisher, [1981] T.R. 59 (HC)

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Words and Phrases
business

American Leaf Blending Co. Spn. Bht. v. Director-General of Inland Revenue, [1979] A.C. 676 (PC)

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Words and Phrases
business

Wisdom v. Chamberlain (1968), 45 TC 92 (C.A.)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Commodities, and commodities futures and derivatives purpose for silver purchase was to profit from devaluation 184

Guinea Airways Ltd. v. Federal Commissioner of Taxation (1949), 83 C.L.R. 584 (HC of A.)

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Martin v. Lowry, [1926] K.B.D. (C.A.)

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Administrative Policy

11 October 2019 APFF Roundtable, Q.17

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S3-F9-C1 - Lottery Winnings, Miscellaneous Receipts, and Income (and Losses) from Crime

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Income Tax Technical News, No. 41, 23 December 2009

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31 January 2007 External T.I. 2006-0213111E5 - RRIF TRUST - CARRYING ON A BUSINESS

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Policy Statement CPS-019 "What is a Related Business?" 31 March 2003

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1996 A.P.F.F. Round Table No. 7M12910 (Item 4.1.1)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 10 - Subsection 10(1) 15

8 March 1990 T.I. (August 1990 Access Letter, ¶1379)

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89 M.R.T. - Q.15 (Jan. 90 A.L.)

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Articles

Krishna, "What Constitutes a Business?", Canadian Current Tax, June 1995, Vol. 5, No. 9, p. 90.

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