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The appellant submits that as the rent paid ‘‘shall be deemed to be on account of the price of the property and not for its use ’ ’ the price should for the purpose of computing his income be deemed to be $608,516, this amount being arrived at as follows: Annual rental of $3,100.08 for 200 years_.. $620,016.00 Option price to purchase property, 19,500.00 $639,516.00 Less land at fair market value as of October, 1960 31,000.00 $608,516.00 Five per cent of this amount is $30,425.80 which is the capital cost allowance claimed by the appellant. ...

Section 56(l)(a)(ii) — which provides for the taxability of retiring allowances — is found in subdivision d of Division B of Part I, entitled “Other Sources of Income”. ... And this was calculated — and I use “calculated” in the very broad sense — based on, amongst other things, the loss of stock option and the lost income? ... Income tax — Federal — Judgments and orders — Suspension of order- Serious In an earlier judgment, the court quashed requirements to pay issued by the Minister. ...

Tariff item 410 z appears in Schedule A to the Customs Tariff: GOODS SUBJECT TO DUTY AND FREE GOODS Tariff Item   British Preferential Tariff Most-Favoured-Nation Tariff General Tariff 410z Machinery and apparatus, n.o.p., and parts thereof, for the recovery of solid or liquid particles from flue or other waste gases at metallurgical or industrial plants, not to include motive power, tanks for gas, nor pipes and valves 10½ inches or less in diameter……………………….. 5 p.c. 10 p.c. 12½ p.c. ... Solicitors for the respondent, Research-Cottrell (Canada) Ltd.: Gowling, MacTavish, Osborne & Henderson, Ottawa. ... (Canada) Ltd.: Herridge, Tolmie, Gray, Coyne & Blair, Ottawa.   [1] [1967] 2 Ex. ...

ON APPEAL FROM THE FEDERAL COURT OF APPEAL Copyright — Liability of person pressing records from master disc prepared by a third party — Meaning of "make a record" — Infringement of copyright of owner — Copyright Act, R.S.C. 1970, c. ... Hutchinson & Co. (Publishers), Ltd., et al., [1936] 2 All E.R. 1496; Baschet v. ... Ricordi & Co., Inc. v. Columbia Graphophone Co. (1920), 270 F. 822; Edward B. ...

Solicitors for the petitioner: MacKenzie, Wood & Goodchild, Toronto. ...   [1] [1967] 1 Ex. C.R. 199, [1967] C.T.C. 66, 67 D.T.C. 5045. ...

Regulations respecting applications for premium reduction were properly brought into force and they provided the following in s. 24 thereof: 24. (1) … (2) Upon receiving an application for a reduction of an employer’s premium, an officer of the Commission shall decide whether or not a reduction shall be made. (3) An employer may, within 30 days of the mailing of a notice of a decision made pursuant to subsection (2), (or within such further time as the Commission may allow,) apply for a review of the decision by a review panel consisting of officers designated by the Commission. (4) An employer who is not satisfied with the decision of the review panel referred to in subsection (3) may appeal to the Commission for a final determination of the question. ... Solicitors for the respondent: Doheny, Mackenzie, Grivakes, Gervais & Lemoyne, Montreal ...   [1] [1979] 2 F.C. 100. [2] [1979] 1 S.C.R. 495. ...

:—This case has been argued on an agreed set of facts, which are as follows: The respondent purchased 96,000 tons of three-inch steel pipe from South Durham Steel & Iron Co. ... (c) Handling — $1.80 per ton payable for stevedoring wages for unloading of the ship. ... Solicitors for the appellant: Paine, Edmonds, Mercer & Williams, Vancouver. ...

Solicitors for the appellant: Hamilton & Wragge. Solicitors for the respondent: Nisbet & Graham. [1] [1924] 1 W.W.R. 1017. [2] [1924] 1 W.W.R. 1017. [3] [1908] 14 B.C. ...

Secondly: MACHINERY AND APPARATUS TO BE USED IN MANUFACTURE OR PRODUCTION Machinery and apparatus that, in the opinion of the Minister, are to be used directly in the process of manufacture or production of goods, and the following machinery or apparatus: *** Safety devices and equipment for the prevention of accidents in the manufacturing or production of goods. ... Solicitors for the respondent, Consolidated Denison Mines Ltd.: Gowling, MacTavish, Osborne & Henderson, Ottawa. Solicitors for the respondent, Rio Tinto Mining Co.: Osler, Hoskin & Harcourt, Toronto. [1] [1964] Ex. ...

Therefore, because she saw no obligation imposed either by the case law or by the Income Tax Act (the “ Act ”) to defer the deduction of a current running expense, Simpson J. allowed the complete deduction of the expense in the 1983 taxation year. 9 Although the parties had agreed that no argument would be directed at which method of accounting provided a truer picture of income, Simpson J. found that “the search for a truer picture is not relevant in the case of a running expense which the taxpayer does not elect to defer.” 2. ...