| |
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ACTS.................7
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| isolated acts does not carry on an enterprise. | 138 |
| ) Necessarily, a series of habitual and normal juridical acts involving an entrepreneur | 162 |
| enterprise. Mr. Bazinet performed repeated, frequent and usual acts for the purpose of | 246 |
| Province of Quebec and to amend certain Acts in order to ensure that each language | 842 |
| commercial in nature or not, surrounding the economic activity (that is, a repetition of acts or | 1144 |
| or providing a service, which acts or operations are organized (that is, arranged, planned or | 1146 |
| fact of a kind which is not infrequently met with under the Income Tax Acts , and it is solved in | 1196 |
| |
|
ACTUAL...............2
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| Few decisions have been rendered on the actual definition of the carrying on of an enterprise. | 184 |
| used in an active business include the actual use to which the asset is put in the course of the | 702 |
| |
|
ACTUALLY.............3
|
| raised its capital or that it was actually carrying on. | 412 |
| corporate operations. The property must actually be employed and risked in the taxpayer's | 560 |
| carried on and, in particular, when it can be said that it is actually carried on. It is | 668 |
| |
|
ADAPT................1
|
| The definition should be broad enough to allow it to adapt to new business realities. It could | 910 |
| |
|
ADAPTING.............1
|
| and seems to be adapting to the current business world. We did not find any decisions involving | 186 |
| |
|
ADDITION.............12
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| his tenants objected to Belinco Développement inc. completing the interior work. In addition , | 228 |
| and generally carries on its business through contracts. In addition , a business is defined based | 302 |
| liability towards third parties. In addition , there is no rebuttable presumption that sole | 310 |
| what business includes. We therefore understand that, in addition to including sales and | 376 |
| become related to it, either by legislative addition or developed through the case law. We note | 384 |
| out of the single sale of the remaining assets of the business. It has, in addition , been held that | 528 |
| In addition to these overlapping legislative provisions, each of which outlines a deductibility test | 658 |
| the courts will have to turn to private law to complete it. In addition , even if the notion of | 892 |
| common law. In addition , the concept of business in common law and in civil law present some | 898 |
| treatment of taxpayers across Canada, the addition of sections . and . to the | 900 |
| addition to its ordinary meaning, the word business includes a profession, calling, trade, | 1270 |
| business, but merely states that in addition to its ordinary meaning it shall include the activities I | 1286 |
| |
|
ADDS.................2
|
| definition of business and adds the following: | 350 |
| The author adds : | 830 |
| |
|
ADEQUATE.............1
|
| materials, and not merely samples, would have to be adequate in quantity. If the proposed | 1392 |
| |
|
ADMINISTERING........2
|
| commercial in nature, consisting of producing, administering or alienating property, or providing | 58 |
| operations) of one or more persons, consisting of producing, administering or alienating goods, | 1146 |
| |
|
ADMINISTRATION.......5
|
| goods or services, since it also covers the administration and alienation of property. The | 172 |
| whether the administration of buildings constituted a business within the meaning of the I.T.A.. | 262 |
| heritage passes into the commercial administration by an owning trader, but that is a question of | 1194 |
| administration of property did not constitute a business since those activities do not constitute an | 1264 |
| under that Act, the administration of leased properties may constitute a business, while this is not | 1266 |
| |
|
ADMINISTRATIVE.......3
|
| . FEDERAL ADMINISTRATIVE POSITION | 18 |
| . FEDERAL ADMINISTRATIVE POSITION | 666 |
| administrative , financial, maintenance or other similar services to the corporation in the year and | 1304 |
| |
|
ADOPT................1
|
| reasonable meaning is (to adopt the language of the Master of the Rolls in Smith v. Anderson, | 294 |
| |
|
ADOPTING.............1
|
| individual begins to operate a business on his own without adopting a particular form with | 304 |
| |
|
ADOPTION.............2
|
| The adoption of this article goes against the doctrine established under the C.C.L.C. The | 112 |
| investment groups . Before the adoption of the C.C.Q., one might have thought the | 116 |
| |
|
ADVANTAGE............2
|
| clients, create goodwill or take advantage of the market. On the contrary, someone who invests | 150 |
| The main advantage of this form of business is that it is as easy to create as it is to dissolve. The | 306 |
| |
|
ADVENTURE............56
|
| .. DISTINCTION BETWEEN THE CARRYING ON OF A BUSINESS AND AN ADVENTURE IN THE NATURE OF TRADE | 16 |
| particularly when distinguishing between the carrying on of a business and an adventure or | 34 |
| subject-matter of the adventure , the sharing of profits and losses, a mutual right of control or | 346 |
| paragraph .()(f), an adventure or concern in the nature of trade but does not include an | 372 |
| note that, although the definition of business covers an adventure in the nature of trade, the | 380 |
| BUSINESS AND AN ADVENTURE IN THE NATURE OF | 386 |
| The profits resulting from an adventure in the nature of trade are considered to be business | 388 |
| income pursuant to the definition of business in subsection () I.T.A. Thus, an adventure in | 390 |
| One of the first decisions on the concept of an adventure in the nature of trade was the | 392 |
| that he was involved in an adventure in the nature of trade when he personally purchased and | 396 |
| decisions, that the terms trade and adventure or concern in the nature of trade are not | 400 |
| an adventure or concern in the nature of trade. | 404 |
| The adventure in the nature of trade by which the appellant made the profits in question did not | 408 |
| The judge held that the profits from the sale of shares resulted from an adventure in the nature of | 414 |
| adventure in the nature of trade and that it was not necessary to determine whether the taxpayer | 418 |
| of a business as such, it does not rule out a finding that an adventure in the nature of trade | 420 |
| from an investment, certain activities have been found to constitute an adventure in the nature of | 424 |
| purpose of reselling it in connection with an adventure in the nature of trade may be valued as | 428 |
| defined in section () of the I.T.A. specifically includes an adventure in the nature of trade. | 430 |
| common law. After determining that Friesen met the common law tests of an adventure of | 432 |
| The word business is defined in subsection () so as to include, inter alia, an adventure or | 434 |
| was viewed as an adventure in the nature of trade and not an investment. The taxpayers loss | 456 |
| nature of a speculation, or an investment. () The terms trade and adventure or concern | 460 |
| constitute a trade may still be an adventure in the nature of trade. () The question whether a | 462 |
| particular transaction is an adventure in the nature of trade depends on its character and | 464 |
| ordinarily do, such a dealing may fairly be called an adventure in the nature of trade. () The | 466 |
| may well be an important factor in determining that a transaction is an adventure in the nature of | 472 |
| does not negative the idea of an adventure in the nature of trade. The considerations prompting | 474 |
| adventure in the nature of trade even if there is no intention of making profit on the sale of the | 476 |
| before or since does not, of itself, take it out of the category of being an adventure in the nature | 480 |
| We see from this analysis that income resulting from an adventure in the nature of trade will not | 482 |
| such income is considered to be business income. The expression adventure in the nature | 484 |
| adventure in the nature of trade for tax purposes and that of the carrying on of an enterprise | 488 |
| organized and continuous activity in the first case. Therefore, if there is an adventure in the | 490 |
| services business and includes an adventure or concern in the nature of trade. As | 496 |
| In the case of income from carrying on a business, the notion of adventure in the nature of | 554 |
| intended to be a continuing one or is to be a single transaction in the form of an adventure in the | 678 |
| engaged in an adventure or concern in the nature of trade. However, the expression | 686 |
| adventure or concern in the nature of trade does not necessarily indicate that a taxpayer | 686 |
| must be determined. In deciding whether a particular transaction is an adventure or concern in | 688 |
| (b) an adventure or concern of the person in the nature of trade (other than an adventure | 722 |
| (b) an adventure or concern of the person in the nature of trade (other than an adventure | 722 |
| the adventure or concern involves the making of exempt supplies by the person; | 724 |
| whether the appellants activity was a business or an adventure in the nature of trade, the judge | 740 |
| Commercial activity also includes an adventure or concern in the nature of trade and if the | 746 |
| Appellants activity is not a business then it is an adventure or concern in the nature of | 746 |
| whatever, and includes an adventure or concern in the nature of trade but does not include an | 758 |
| involves an adventure or concern in the nature of trade, whereas the C.C.Q. limits the carrying | 788 |
| REVENUE CANADA, Interpretation Bulletin IT- Adventure or Concern in the Nature | 926 |
| Note that an adventure in the nature of trade is excluded from the notion of enterprise | 1104 |
| Id., at par. , Major J. states the following: The concept of an adventure in the nature of | 1242 |
| a taxation year from a business that is not an adventure or concern in the nature of trade, | 1252 |
| manufacture or undertaking of any kind whatsoever and includes an adventure or concern in the | 1270 |
| words, profession, calling, trade adventure , concern in the nature of trade imply the idea | 1276 |
| REVENUE CANADA, Interpretation Bulletin IT-, Adventure or Concern in the | 1400 |
| that a transaction was an adventure or concern in the nature of trade. See REVENUE | 1414 |