Dominion Taxicab Association v. Minister of National Revenue, 54 DTC 1020, [1954] CTC 34, [1954] S.C.R. 82 -- summary under Nature of Income

By services, 28 November, 2015

The appellant, a taxicab association, entered into contracts with its members when they joined the association under which the member would pay to it the sum of $500, which sum the association was contingently liable to return until such time as the member left the association and the parties failed to agree on a satisfactory successor to the retiring member. To date, no such sum had been so forfeited.

Cartwright J found that as the sums deposited with the association did not become its absolute property, they were not profit from its business.

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