Words and Phrases - "royalties"

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The Queen v. St. John Shipbuilding & Dry Dock Co. Ltd., 80 DTC 6272, [1980] CTC 352, 80 DTC 6272 (FCA)

Summary Under
Tax Topics - Treaties - Article 12

Thurlow, C.J. stated (p. 6275) that "'royalties' ... connotes a payment calculated by reference to the use or to the production or revenue or...

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Words and Phrases
royalties rentals

Vauban Productions v. The Queen, 75 DTC 3571 (FCTD), aff'd 79 DTC 5186, [1979] CTC 262 (FCA)

Summary Under
Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d)

The non-resident taxpayer, which had acquired from another film distributor the exclusive right for a limited period of time to show certain films...

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Words and Phrases
royalties

MNR v. Paris Canada Films Ltd., 62 DTC 1338, [1962] CTC 538, 62 DTC 1338 (Ex Ct)

Summary Under
Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d)

Dumoulin J. stated (p. 1341):

"I incline to believe that a lump-sum payment for rights irrevocably ceded, tantamount to an assignment in...

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Words and Phrases
royalties rent

Mobil Oil Canada Ltd. v. Canada, 2001 DTC 5668, 2001 FCA 333

Summary Under
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(m)

Under the Road Allowances Crown Oil Act (Alberta), 1.88% of producing oil reservoirs of the taxpayer was deemed to be property of the Alberta...

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Words and Phrases
royalties

Minister of National Revenue v. Wain-Town, 52 DTC 1138, [1952] CTC 147, [1952] 2 S.C.R. 377

Summary Under
Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(g)

The taxpayer, which assigned its franchise to supply municipalities with natural gas to another company in consideration for amounts (described in...

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Words and Phrases
royalties