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Exhibit A-l contained a number of documents relative to the operation in question and Exhibit A-2 was a summary of the profit and loss situation for M & K Stables from 1975 to 1992. ...

.: — It was agreed at the commencement of the trial that the evidence given in one would be considered in the other, where applicable. ...

The money went into her account, then she made a cheque out to L & H Construction Steelworks Ltd. ... This was signed by L & H Construction Steelworks Ltd. and purported to convey any assets of the Company to Claire Jeanne d'Arc Landry and Leonard Michel Landry. ...

(See Maritime Telegraph & Telephone Co. v. The Queen, [1992] 1 C.T.C. 264, 92 D.T.C. 6191 (F.C.A.), Anderson v. ... Britannica World Language Dictionary, Funk & Wagnail's New Standard Dictionary of the English Language, The Random House Dictionary of the English Language, The Living Webster Dictionary and Thorndike-Barnhard (American dictionary). ...

That would have been Field & Field, apparently. Definitely not, she said. ... She confirmed that her telephone call to Field & Field was April, May, June, 1985. ...

. +. An appropriately qualified person must certify the mental or physical handicap is the reason the patient requires that the school specially provide the equipment, facilities or personnel for the care or the care and training of individuals suffering from the same handicap. ... Stedman’s Medical Dictionary- 25th Edition (Williams & Wilkins) offers this definition: handicap- A physical, mental, or emotional condition that interferes with an individual’s normal functioning. ...

At page 318 (D.T.C. 6164) of his judgment, Décary, J. stated: The question is whether the debts at issue were in fact acquired "... for the purpose of gaining or producing income from a business or property....” ...

Fetterly of Calgary, "decided to do something" to protect their interests and engaged the Regina law firm of MacPher- son, Leslie & Tyerman. ...

This result is substantiated by the evidence of the Appellant and the documentation produced. d) & e) Cranbrook Condominiums and East Second Avenue [115] With respect to the Cranbrook Condominiums and the East Second Avenue property, counsel took the position that there were two issues. (1) Did the Appellant properly report the gains realized in these transactions when he filed his 1988 taxation return? ...

.: — This is an appeal by Cargill Limited from reassessments of tax in respect of its 1980 and 1981 taxation years. ...