Tax Court of Canada

Applicant had “brief and fleeting intent” to occupy property

Tax - Goods and Services Tax - Rebates

No provision prevented taxpayer from claiming RRSP deductions for excess contributions

Income Tax - Deferred Income Plans

In-kind incentives and rebates were required to be included in corporation's income

Tax - Income Tax - Business and Property Income

Lathe that could handle large pieces and achieve demanding tolerances was technological step forward

Tax - Income tax - Tax credits

Tax Court’s power was limited by statute to determination of how much tax, if any, was payable

Tax - Income tax - Administration and enforcement

There was third party evidence of taxes, interests, costs and insurance expenses

Tax - Income tax - Business and property income