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Stearns Catalytic Ltd. v. The Queen, 90 DTC 6286, [1990] 1 CTC 398 (FCTD) -- summary under Class 29

Full Title
Stearns Catalytic Ltd. v. The Queen, 90 DTC 6286, [1990] 1 CTC 398 (FCTD)
Summary Under
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 29
stock of spare property was not property "to be used" in M&P

A stock of spare parts which the taxpayer kept on hand for potential use in the event of machine or equipment failure did not qualify as property...

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Plamondon v. The Queen, 2011 DTC 1137 [at at 746], 2011 TCC 47 (Informal Procedure) -- summary under Personal-Use Property

Full Title
Plamondon v. The Queen, 2011 DTC 1137 [at at 746], 2011 TCC 47 (Informal Procedure)
Summary Under
Tax Topics - Income Tax Act - Section 54 - Personal-Use Property
each donated dried insect was separate property

Hogan J found that dried insects donated by the taxpayer to Laval University were individually appraised and did not "form an unbreakable set,"...

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primarily

Depaoli v. The Queen, 96 DTC 1820, [1996] 3 CTC 2640 (TCC) -- summary under Subsection 44(5)

Full Title
Depaoli v. The Queen, 96 DTC 1820, [1996] 3 CTC 2640 (TCC)
Summary Under
Tax Topics - Income Tax Act - Section 44 - Subsection 44(5)
maintaining farm land through other farmers' use was continued use of land

Prior to the expropriation of their 33-acre vacant property, which they intended to use on retirement to build a house and operate a farm, the...

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C.A.E. Inc. v. Canada, 2013 DTC 5084 [at at 5944], 2013 FCA 92 -- summary under Paragraph 45(1)(a)

Full Title
C.A.E. Inc. v. Canada, 2013 DTC 5084 [at at 5944], 2013 FCA 92
Summary Under
Tax Topics - Income Tax Act - Section 45 - Subsection 45(1) - Paragraph 45(1)(a)
applied to conversion of depreciable property into inventory

The taxpayer, which leased flight simulators which it had manufactured, subsequently sold those simulators. The Minister denied capital cost...

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Klanten Farms Ltd. v. The Queen, 2007 DTC 1095, 2007 TCC 348 -- summary under Subsection 44(5)

Full Title
Klanten Farms Ltd. v. The Queen, 2007 DTC 1095, 2007 TCC 348
Summary Under
Tax Topics - Income Tax Act - Section 44 - Subsection 44(5)
use included holdihg for future uee

The taxpayer unsuccessfully submitted that a property acquired by the taxpayer for farming was a replacement property for a property that was used...

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Glaxo Wellcome Inc. v. The Queen, 96 DTC 1159, [1996] 1 CTC 2904 (TCC), aff'd 98 DTC 6638 (FCA) -- summary under Former Business Property

Full Title
Glaxo Wellcome Inc. v. The Queen, 96 DTC 1159, [1996] 1 CTC 2904 (TCC), aff'd 98 DTC 6638 (FCA)
Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Former Business Property
holding for future use was not use

The predecessor of the taxpayer bought an 18-acre parcel of land in 1965 with the intention of using it for an anticipated future expansion of its...

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ITC of Canada Ltd. v. Min. of Rev., [1979] CTC 277 (S.C.O.) -- summary under Subparagraph 212(1)(d)(i)

Full Title
ITC of Canada Ltd. v. Min. of Rev., [1979] CTC 277 (S.C.O.)
Summary Under
Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(i)

An Ontario corporation which was engaged in the business of importing films or videotapes from its U.S. parent and making them available to...

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The Queen v. Farmparts Distributing Ltd., 80 DTC 6157, [1980] CTC 205 (FCA) -- summary under Subparagraph 212(1)(d)(i)

Full Title
The Queen v. Farmparts Distributing Ltd., 80 DTC 6157, [1980] CTC 205 (FCA)
Summary Under
Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(i)
right to buy and resell product not a right to use

Although the portions of a one-time payment attributable to the acquisition of a trade name and logo clearly came within s. 212(1)(d)(i), and a...

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plan

Re Magna Training Centre (1987), 62 OR (2d) 540 (S.C.O.) -- summary under Paragraph 20(1)(bb)

Full Title
Re Magna Training Centre (1987), 62 OR (2d) 540 (S.C.O.)
Summary Under
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(bb)

A training centre used by a manufacturing company for its workers was therefore "used" as part of its manufacturing business.

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Qualico Developments Ltd. v. The Queen, 84 DTC 6119, [1984] CTC 122, 84 DTC 6126 (FCA) -- summary under Paragraph 20(1)(aa)

Full Title
Qualico Developments Ltd. v. The Queen, 84 DTC 6119, [1984] CTC 122, 84 DTC 6126 (FCA)
Summary Under
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(aa)
inventory costs not included

Thurlow CJ found that buildings (held in inventory) whose surrounding grounds were improved by landscaping were "used ... in the course of a...

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stock in trade

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