Words and Phrases - "profits"

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BBM Canada (formerly BBM Bureau of Measurement) v. The Queen, 2008 DTC 4129, 2008 TCC 341

Summary Under
Tax Topics - Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(l)
data measurement performed on cost-recovery basis for business benefit of members qualified

A non-share federal corporation that undertook audience measurement activities for the benefit of its members (commercial TV and radio stations)...

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Words and Phrases
profits

Quemont Mining Corp. Ltd. v. MNR, 66 DTC 5376, [1966] CTC 570 (Ex. Ct.), aff'd 70 DTC 6046 (SCC)

Summary Under
Tax Topics - Income Tax Act - Section 126 - Subsection 126(7) - Non-Business-Income Tax

Cattanach J. stated respecting the word "profits" in Regulation 1201:

"I can see no justifiable reason for construing the word 'profits' as used...

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Words and Phrases
profits