receive

The appellant, a real estate brokerage firm, determined (based on agreement between its two employees) that the remuneration paid to them would be allocated as to $165,000 and $192,000 to Mrs. and Mr. Sutton, respectively. CRA noted that all but $12,675 of such remuneration had been deposited into the bank account of Mr. Sutton, considered that all of such deposits to his account were remuneration received by him, and imposed a late source-deductions remittance penalty under s. 227(9) on the appellant regarding its computed under-remittance.

The appellant estate donated shares of a private company (Edmette), which were non-qualifying securities, to a private foundation with which it did not deal at arm’s length.

CAE, which was engaged in manufacturing flight simulator systems, incurred over $700 million in R&D expenditures on further developing such systems, as to which it received “contributions” over a five-year period of $250 million from Industry Canada. Under the agreement with Industry Canada, CAE was required to repay 135% of the amounts advanced (or $337.5 million) beginning after the last advance was made and in escalating specified amounts over a 15-year period.

The taxpayer, a privately owned Canadian corporation involved in geothermal power exploration, development and utilization in Canada, was paid $528,560 in 2014 as a first advance, as assistance towards its SR&ED project, from Sustainable Development Technology Canada (“SDTC” – a government foundation) notwithstanding that one of the conditions for receipt of this payment under the Contribution Agreement between it and SDTC (the “first Milestone”) was never satisfied. In finding that the taxpayer had thereby “received” government assistance in 2014 as described in s.

An amount paid by Alberta Human Resources and Employment directly to the University of Calgary to enable the taxpayer to take a technology program constituted a "bursary" ("an endowment given to a student") and also was "received" by the taxpayer given that "the law is clear that 'receipt' includes constructive receipt" (p. 1448), i.e., the enjoyment of advantages without necessarily having them in one's hands.

A taxpayer was ordered in 1984 to retain arrears of alimentary allowance that had accumulated from March 1983 onward to be applied against an amount owing to him by his estranged wife. In finding that the alimentary allowance was not "paid" by him for purposes of s. 60(b), and was not "received" by her for purposes of s. 56(1)(b), Garon J. stated (p. 1499):

"... The verb 'pay' in the context of that paragraph means a transfer of money, a handing over of funds ... [and] the expression 'received' involves the idea of being put in possession of something."

"Parliament has expressly contemplated that a taxpayer may 'receive' assistance from a government in the form of a 'deduction from tax.'" The taxpayer's capital cost of depreciable properly accordingly was reduced by investment tax credits. (Pre-1978 version of s. 13(7.1)).

In order to ensure payment of a loan owing by the taxpayer ("Innovative") to a bank (RBC) on the death of Innovative's principal (Mr Peacock), Innovative purchased key man insurance from Sun Life with RBC as the policyholder and funded the payment of premiums on the policy. When Mr Peacock died, Sun Life paid the insurance proceeds to RBC, which was contractually obliged to apply them to discharge the loan.