Les Gestions Pierre St-Cyr inc. v. The Queen, 2010 DTC 1196 [at at 3490], 2010 TCC 146 -- summary under Goodwill, Trademarks and Customer Lists

The taxpayer supplied remote monitoring services directly to its own customers and also to customers of third parties (installers) who had installed and maintained the alarm systems in question. In finding that the acquisition of the contracts of the installers' customers on the acquisition of the businesses of the various installers were capital expenditures, Angers, J. stated (at para. 28) "that purchases enabled the Appellant to have direct relationships with 1,300 additional subscribers and to encourage them to renew their contracts with it" and (at para. 29) that "it is difficult to conclude that the Appellant's sole aim was to keep its revenues stream at the same level by purchasing the contracts with the customers".