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The objects of the society are — (a) To provide for the recreation of the members and to promote and afford opportunity for friendly and social activities. ... I therefore summarise my conclusions in relation to trusts for political purposes as follows. (1) Even if it otherwise appears to fall within the spirit and intendment of the preamble to the Statute of Elizabeth, a trust for political purposes falling within the spirit of Lord Parker’s pronouncement in Bowman's case can never be regarded as being for the public benefit in the manner which the law regards as charitable. (2) Trusts for political purposes falling within the spirit of this pronouncement include, inter alia, trusts of which a direct and principal purpose is either — (i) to further the interests of a particular political party; or (ii) to procure changes in the laws of this country; or (iii) to procure changes in the laws of a foreign country; or (iv) to procure a reversal of government policy or of particular decisions of governmental authorities in this country; or (v) to procure a reversal of government policy or of particular decisions of governmental authorities in a foreign country. ...

That’s a very difficult question because from a planning point of view, we might have been — might give you one answer, but a political view would be another answer. ... M.N.R., [1984] C.T.C. 2674, 84 D.T.C. 1548 (T.C.C.), at page 2676 (D.T.C. 1549), best describes my response to the appellant’s claim: I am not persuaded the relevant section [54(c)] of the Income Tax Act permits of the view espoused by this taxpayer — that merely because he resided in a housing unit on the property, and used the balance of the property in one way or another to enhance the utility and attractiveness of that domestic living style, he can expand the boundaries of his housing unit to the parameters of the natural domain desired in his appeal. ...

., at 5241. 4 S.C. 1980-81, c. 48, ss. 10(7). 5 $ Ibid., at 5241, see also Mattabi Mines Ltd. v. ...

Nevertheless, he did have the financial statements of the three companies to rely on, and he did- correctly in my view — start from the position that the courts should be vigilant in ensuring that a related creditor acted properly in determining that some debts had become uncollectible. ...

His work encompassed the usual work of a corporate secretary — advising directors of meetings, taking minutes, preparing directors' resolutions, etc. ...

Black & Decker Manufacturing Co., [1975] 1 S.C.R. 411, 43 D.L.R. (3d) 393). ...

Nor is there any such evidence respecting his accountants Ernst & Young. ...

The following amounts were paid by him: Mortgage $2,148.00 Taxes 655.99 Water & sewer 151.50 Cablevision 59.40 Total $3,014.89 The respondent claimed as a deduction in the computation of his taxable income for the 1975 taxation year the sum of $1,256.20, which is 10/12 of 1/2 of the above total, the decree nisi having been granted in March 1975. ...

This is confirmed by Exhibit R-l which is a detailed letter from Revenue Canada in Toronto to Richter & Partners, the receiver, dated May 6, 1983. ...

The term ‘‘uncertified progress claims” as used herein, means progress claims for which architect’s certificates have not yet issued. 2 *lt seems clear from the Co/ford judgment that “holdback” as used therein is used in the wider sense and includes “uncertified progress claims”. 3 TSaid paragraph 85B(1)(b) as it applied to the taxation year 1953 reads as follows: 85B. (1) In computing the income of a taxpayer for a taxation year, (b) every amount receivable in respect of property sold or services rendered in the course of the business in the year shall be included notwithstanding that the amount is not receivable until a subsequent year unless the method adopted by the taxpayer for computing income from the business and accepted for the purpose of this Part does not require him to include any amount receiv able in computing his income for a taxation year unless it has been received in the year; Note: The said paragraph applies also to the taxation year herein under review, ie, — 1968. 4 *l use the phrase “at law having regard to the Co/ford decision. ...