Words and Phrases - "adventure in the nature of trade"

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Edwards v. Bairstow & Harrison, (1955), 36 TC 207, [1955] UKHL TC_36_207 (HL)

acquisition of spinning plant with a view to resale at a profit was an adventure in nature of trade
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MNR v. Taylor, 56 DTC 1125, [1956] CTC 189 (Ex Ct)

executive's substantial lead purchase with view to resale to employer/meaning of adventure
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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business purchase of large quantity of lead for resale was an adventure 127

Minister of National Revenue v. Freud, 68 DTC 5279, [1968] CTC 438, [1969] S.C.R. 75

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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 loan loss sustained on speculative start-up venture 156

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 192

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

purchase of large quantity of lead for resale was an adventure
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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 169

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

individuals purchased mortgages in similar manner to dealers, so that an adventure
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Tax Topics - Income Tax Act - Section 16 - Subsection 16(1) no-application where mortgage receivables on income account 162
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Loans/receivables 243

Quirinus C. Van Dongen v. Her Majesty The Queen, 90 DTC 6633, [1991] 1 CTC 86 (FCTD)

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Tax Topics - Income Tax Act - Section 10 - Subsection 10(1) 87

R. v. Fogazzi, 92 DTC 6421, [1992] 2 CTC 321 (Ont. C.J. (G.D.)), rev'd 93 DTC 5183 (Ont. CA)

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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 73