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In contrast with the situation in the United Kingdom, "neither the Minister of National Revenue nor his employees have any discretion whatever in the way in which they must apply the Income Tax Act " (p. 5317). ...

Expense- Contract or Option Cancellation payment for surrender of key lease was capital In finding that lump sums paid by a colliery company in order to secure a reduction in the scope of (in one case) or the cancellation (in the other case) of two mining leases (and thereby release its liability to restore the surface) were on capital account, Lawrence L.J. first noted (at p. 787) that the company's trade did not consist of acquiring mining leases and selling those mining leases but, rather, of the winning and selling of coal, and then stated (at p. 788): "... it cannot, in my opinion, reasonably be said that the consideration paid for and the acceptance of the surrender was a sum wholly and exclusively expended for the purpose of winning and selling the coal in which the Company traded. ...

In finding that this lease represented a supply of the system for consideration other than nominal consideration (so that there was a change of use under ss. 209(2) and 199(3) entitling the appellant to recover the basic tax content of this asset), C Miller J noted that if he accepted the appellant's position that "nominal is trifling or such an amount that it is immaterial whether or not it is paid, the answer is self-evident – several million dollars are not nominal [and] there is no evidence that [the lessee] ever intended not to pay the property taxes" (para. 55), and went on to state (at para. 56) that even "interpreting ‘nominal' on a relative basis, that payment of the property taxes…is not nominal. ...

. … What was being done throughout the definition of “farming” was the adoption of short “tags” to indicate different types of operations. ...

& Mrs. Duha, Mr. Marr; and a friend of Messrs. Duha and Marr who previously had served on the Duha board. ...

MacInnes & Co. and at the same time the effective elimination of that concern and its owner as a competitor. ...

Furthermore, no designation to compute the benefit based on ½ the standby charge had been made in the relevant years as required in s. 6(1)(k). ...

See also summaries under s. 6(1)(k) and General Concepts – Estoppel. ...

II, s. 1 – home care services. ...

. … [T]he noscitur a sociis rule is inapplicable in this case because it is normally applied when interpreting terms in a list: R. v. ...