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However, the next question to be asked is — is that situation affected by the fact that the amounts held to be payable by the judgments of Judge Ferg might have been varied if the appeals had been successful in whole or in part? ...

After purchase the farm operation continued under a 7,- */ crop sharing arrangement with the vendor Mr Clarence Hayes, with Mr Jarvis going out two or three times a year to look at the crop. ...

What is the line which separates the two classes of cases may be difficult to define, and each case must be considered according to its facts; the question to be determined being — Is the sum of gain that has been made a mere enhancement of value by realising a security, or is it a gain made in an operation of business in carrying out a scheme for profit-making? ...

Its shares were held equally by two groups — that of Mr Max Tanenbaum and that of Mr William McLachlan. 2. ...

I must find against the appellant on the basis that the transaction referred to in the statement of facts constituted a sham, within the definition of that word in Snook v London & West Riding Investments, Ltd, (1967) 1 All ER 519, where Lord Diplock said at 528:... if it has any meaning in law, it means acts done or documents executed by the parties to the “sham” which are intended by them to give to third parties or to the court the appearance of creating between the parties legal rights and obligations different from the actual legal rights and obligations (if any) which the parties intend to create. ...

Land $48,000 Add Improvement value at depreciated cost $ 9,000 Overall value by Market Approach $57,000 Development Approach $40,750 Income Approach $47,000 The overall value by the Market Approach is $57,000, which is based on actual land Sales which occurred nearby. ...

In Dominion Natural Gas Company, Limited, expenses were incurred to defend an oil franchise; In Ward and Company, Limited (supra), a brewery incurred expenses in anti-prohibition propaganda; In British Insulated and Helsby Cables, Limited v Atherton, [1926] AC 205, the expenditures went toward a pension fund; In Sun Newspapers Limited v The Federal Commissioner of Taxation (1938), 61 CLR 337, monies were paid to prevent the publication of a competitive newspaper; In Morgan v Tate & Lyle Limited, [1955] AC 21, a sugar refinery incurred expenses in a propaganda campaign opposing nationalization; In John Fairfax and Sons Proprietary Limited v Federal Commissioner of Taxation (1958-1959), 101 CLR 30 monies were expended by a company to gain control of another company; In British Columbia Power Corporation Limited v MNR, [1966] CTC 451; 67 DTC 5258, the legal expenses were incurred to recover expropriated shares and to obtain adequate compensation; In Hallstroms Proprietary Limited v Federal Commissioner of Taxation (1946), 72 CLR 634 (H C Austr), legal costs were paid to oppose a petition made by a rival company relative to an extension of certain of its letters patent. ...

The Chairman could find out that in- formation”, (SN p 57, lines 13 & 14). ...

(c) Vernon W Yorgason paid the following amounts to Flora J Yorgason in 1974, 1975 and 1976: 1974 $ 8,834.45 1975 10,180.70 1976 8,367.51; (d) Vernon W Yorgason has sought to deduct the aforesaid amounts in the computation of his income for the 1974, 1975 and 1976 taxation years; (e) Flora J Yorgason initially reported the above amount as income for 1974 and then later asked the Minister to delete the same, which he did, and she failed to include any part of the amounts paid to her by Vernon W Yorgason in her income for the 1975 and 1976 taxation years. 4. ...

According to the figures in Schedules I and II, the appellant’s income and profitability were as follows (all figures have been rounded off to the nearest thousand): Profit from Management Fees, Rentals & Gross Income Leases A Office Profit/Loss from Term Dqxwt from Farming 1987 21,000 30,000 31,000 1988 (95,000) 30,000 82,000 1989 (89,000) 27,000 121,000 1990 (98,000) 40,000 126,000 1991 (44,000) 14,000 103,000 During 1989, 1990 and 1991, the years in appeal, the farming activities of the appellant resulted in the following losses: $89,000, $98,000 and $44,000 respectively. ...