Minister of National Revenue v. Cameron

[1974] SCR 1062 Court SCC Decision date 1972-06-29 English

PartiesThe Minister of National Revenue Appellant·James A. Cameron Respondent

Counsel (4)

G.W. Ainslie, Q.C., and J.R. Power, for the appellant.
J.G. McDonald, Q.C., and D.C. Nathanson, for the respondent.
Solicitor for the appellant: D.S. Maxwell, Ottawa.
Solicitors for the respondent: Owen, Bird & McDonald, Vancouver.

Judges Abbott, Douglas Charles; Martland, Ronald; Ritchie, Roland Almon; Pigeon, Louis-Philippe; Laskin, Bora

Delivered by Judgment of the Court

On appeal from Canada

Subjects Taxation

Judgment of the Court

The judgment of the Court was delivered by

Independent would provide to Campbell Limited personnel and management services as the latter might require, from and after August 31, 1964.

Campbell Limited was entitled to designate to Independent the kind of personnel which it required and Independent could discharge that duty through its existing personnel or through other personnel obtained for this purpose.

All personnel supplied by Independent was, during the period such personnel was used by Campbell Limited, to be subject, in all matters, to the direction and control of the president or other designated officer of Campbell Limited.

Independent was to perform such duties as Campbell Limited might designate.

The fee for the services provided by Independent was 15 per cent of net annual profits, before taxes, on the consolidated operations of Campbell Limited in all cities. Such moneys were to be applied on the purchase of common shares of Campbell Limited by Independent from J.K. Campbell, pursuant to a separate agreement made between Independent and J.K. Campbell.

Campbell Limited also agreed to pay to Independent its budgeted expenses to cover the salaries of personnel provided by Independent and sundry like expenses.

Footnotes

[1] [1967] 1 All E.R. 518, p. 528.