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In September 1984 the appellant was contacted by Boots & Coots, a well control company based in Houston, Texas, with respect to an underground blowout in an exploratory gas well being drilled by Mobil Oil Canada Ltd (“Mobil”) off the coast of Nova Scotia. ... Interpreting the 1942 Convention The basic principles to be applied in interpreting the 1942 Convention or any bilateral tax treaty are those found in articles 31 & 32 of the Vienna Convention on the Law of Treaties. ... Canada is a member of the Organization for Economic Co-operation & Development (“OECD”) which adopted a Model Tax Convention on Income & Capital (the “OECD Convention”) in 1977. ...

See The King v Hooper, [1942] Ex CR 193; Galway v MNR, [1974] FC 600, [1974] CTC 454; 74 DTC 6355; Northrop Corp v The Queen et al, [1977] 1 FC 289; The Clarkson Company Limited & Rapid Data Systems & Equipment Limited v The Queen, No A-884-77, Judgment of the Federal Court of Appeal September 11,1978, [1979] CTC 96. ... Counsel for the Crown invokes the provisions of the Interpretation Act, RSC c 1-23 respecting the meaning of “may” and “shall”, the decision of the Privy Council in McHugh v Union Bank, [1913] AC 299 respecting the effect of such provisions on the application of the principle affirmed in Julius v Lord Bishop of Oxford, and the reliance on McHugh by the Supreme Court of Canada in Smith & Rhuland Limited v The Queen Ex Rel Brice Andrews et al, [1953] 2 S.C.R. 95. ... In Smith & Rhuland the majority of the Supreme Court of Canada held that notwithstanding the prescribed conditions for certification the word “may” made the power to certify a discretionary one. ...

Our argument is that, in some cases we are caught in the same ‘contractor’ — ‘manufacturer’ dilemma with regards to Taxation. ... As explained during the meeting, the Department holds that with reference to Section 29(2b)(a) & (b) of the Excise Tax Act, the persons who produce the goods concerned must be in competition with persons who construct or erect similar goods at site ie concrete in competition with concrete, or wood in competition with wood. ... The Supreme Court of Canada, in Goodyear Tire & Rubber Co of Canada Ltd v T Eaton Co Ltd, [1956] S.C.R. 610; has held that section 57 had no application where the question was whether a person was to be considered a manufacturer or producer for the purposes of sales tax by virtue of paragraph 2(1)(aa) of the Excise Tax Act (which at that time was paragraph 2(a)(ii) of the Act). ...

. / must therefore consider that the decision rests on the view that was taken of the nature of the outlay involved in the acquisition of the companies' shares by the promoters. ... For example, in Berman & Co. v. Minister of National Revenue, [1961] C.T.C. 237 (Can. ... [Berman was cited with apparent approval in the Supreme Court decision in Stewart & Morrison Ltd. v. ...

III — Finding I therefore conclude that whether the right to a credit arises at the time when the United Kingdom tax accrues and becomes payable or whether it arises only when the tax is actually paid the credit must in both cases be calculated by translating the amount of tax payable in sterling into Canadian dollars in accordance with the weighted average rate of exchange prevailing during the taxation year under consideration. ... I do not believe that Parliament intended such a result — namely, that the amount of tax credit should be affected by variations in the rate of foreign exchange. ... The applicable section of the UK Income Tax Act provided as follows: Para. 2(1) — Subject to the provisions of this schedule, where, under the arrangement, credit is to be allowed against any of the United Kingdom taxes chargeable in respect of any income, the amount of the United Kingdom taxes so chargeable shall be reduced by the amount of the credit. ...

.: — The question raised in this appeal is whether the judge of the Tax Court of Canada was correct in vacating the respondent’s assessment for the taxation years 1987 and 1988 on the basis that the Minister of National Revenue had not acted “with all due dispatch” in the exercise of his statutory duty imposed by subsection 152(1) of the Income Tax Act! ... Conseil de la Sauté & des Services Sociaux (Montréal) v. City of Montréal), [1995] 1 C.T.C. 223, 171 N.R. 191 and Québec (Communauté urbaine) v. ... Subsection 152(8) in turn says “An assessment shall... be deemed to be valid and binding notwithstanding any... defect or omission... in any proceeding under this Act relating thereto.” (”“.. une cotisation est réputée être valide et exécutoire malgré... tout vice de forme ou toute omission... dans toute procédure s’y rattachant en vertu de la présente loi”). ...

Yours very sincerely, Orville Kerr — President ORVILLE KERR LIMITED At approximately the same time an announcement was inserted in the Ottawa newspapers which stated, inter alia: Arrangements have been made for the continuation of service on Orville Kerr’s many Fire and Casualty General Insurance accounts by the staff of Farquhar Bethune Insurance Limited. ... In respect of the non-competition covenant as set forth in paragraph 4 of the agreement supra, it should be pointed out that the viva voce testimony of Mr Farquhar, the President of the respondent, was to the effect that he did not direct his mind to the necessity of a non-competition clause because of the precarious state of Mr Kerr’s health at that time; that the inclusion of the clause in the agreement resulted from.. the caution of my attorney” (Transcript p 47); and that because of a substantial improvement in the health of Mr Kerr, he had gone back into the fire and casualty business in the last two or three years and has taken back “... a lot of the business we were entrusted to service (Transcript p 34). ... The fact that the transaction was characterized in the oral evidence of Mr Farquhar and in the written agreement as a payment “... for access to the Operator’s fire and casualty customers’ lists and related policy files to permit the Company to commence servicing such customers, and not as consideration for any proprietary interest which the Operator may have therein.” does not alter the true nature of the transaction. ...

Swinton & Pendlebury Borough Council [[1965] 1 W.L.R. 576]. Lord Parker C.J. stated that the control test was perhaps an over-simplification. ... Minister of Pensions & National Insurance [1967] 1 Q.B. 156]. Professor Atiyah, supra, at 38-9, ends up with Lord Wright’s test from the Montreal Locomotive Works case, as he finds it more general than Lord Denning’s which he sees as decisive in only some cases. ... John Dawson & Partners (Contractors) Ltd., [1976] 3 All E.R. 817, and the two majority judges, supra, at 824, 831, each described it as “very helpful.” ...

It was agreed that the terminal was under construction in the years 1980 — 1986, inclusive. For the taxation years 1980 — 1986, inclusive, the appellant Saskatchewan Wheat Pool claimed capital cost allowance, and for the taxation years 1980— 1985, inclusive, investment tax credits, on its portion of the capital costs of the terminal. ... Subsection 127(5) provides for investment tax credits whereby there may be deductions from taxes otherwise payable: 127. (5) There may be deducted from the tax otherwise payable by a taxpayer under this Part for a taxation year an amount not exceeding the lesser of (a) his investment tax credit at the end of the year, and (b) the aggregate of (i) $15,000, and (ii) '/ the amount, if any, by which the tax otherwise payable by him under this Part for the year exceeds $15,000. ...

The respondent, in paragraph 9(1) of its reply to the notice of appeal, alleged that the assessment attacked by the appellant had been made on the assumption that the acquisition of 167 shares in Siebens Leaseholds Ltd, the acquisition of an inventory of petroleum and natural gas leases by Siebens Leaseholds Ltd and the trading therein, the negotiations with respect to certain of these leases owned by Siebens Leaseholds Ltd, the incorporation of Siebens Oil & Gas Ltd, with the transfer of all the assets and liabilities of Siebens Leaseholds Ltd thereto, and the sale of the shares of Siebens Leaseholds Ltd at a time when its assets included only specific leases sought by Canadian Export Gas & Oil Ltd, were part of a scheme for profit-making by the Appellant and the two other shareholders of Siebens Leaseholds Ltd; The appellant did not challenge the allegation that the respondent had, in assessing, assumed those facts. The onus was therefore on the appellant to disprove them.* [3] In particular, the onus was on the appellant to disprove the assumption “that the acquisition of 167 shares in Siebens Leaseholds Ltd..and the sale of the shares of Siebens Leaseholds Ltd at a time when its assets included only specific leases sought by Canadian Export Gas & Oil Ltd, were part of a scheme for profit-making by the appellant...”. ...