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Counsel for the Minister was frank to concede that the transactions between Companies and Paper were real and did not constitute 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:... it is, I think, necessary to consider what, if any, legal concept is involved in the use of this popular and pejorative word. ...

In each Province the Legislature may exclusively make Laws in relation to Matters coming within the Classes of Subject next hereinafter enumerated; that is to say, — 14. ...

During the years 1965 to 1969 an average break-down of the cor- porate accused’s sales to retail florists per province were as follows: Alberta 54%, Saskatchewan 29%, Manitoba 11 %, British Columbia 5% and Ontario 1%. ...

At page 87 of his text Construction of Statutes (2nd ed. 1983), Driedger fittingly summarizes the basic principles: "... the words of an Act are to be read in their entire context and in their grammatical and ordinary sense harmoniously with the scheme of the Act, the object of the Act and the intention of Parliament". ...

.: — This is an appeal from a judgment of the Trial Division allowing in part the respondent’s appeal from the reassessment of its income tax for the 1978 taxation year. ...

In The Queen v Ken & Ray’s Collins Bay Supermarket Limited, [1975] CTC 504; 75 DTC 5346, Kerr, J decided that a somewhat similar management bonuses arrangement was contingent on the necessary funds being available. ...

The appellant produced cases, uncontested by the respondent, which have held interest expense to be deductible where the interest expense exceeds the income from property (Alberta & Southern Gas Co. v. ...

("Allarco '); and (c) 840 owned all of the issued shares of 348841 Alberta Ltd. ...

As I see it, the payment toward the mortgage can only be an allowance for maintenance of those for whom maintenance was intended under the agreements — that is, the defendant at least initially, and any children living at home after July 1982 pending completion of their education. ...

This principle is recognized in Interpretation Bulletin IT-410R, "Debt Obligations —— Accrued Interest on Transfer", which states (in paragraph 3), the amount, if any, of the interest determined for the purpose of subsection 20(14) is unaffected by either the prospects of its payment or non-payment or the nature or value of any consideration given by the transferee". ...