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Accordingly, I have found persuasive the comments of Bayda, JA of the Saskatchewan Court of Appeal (as he then was) in the case of The Queen v Paveley, [1976] CTC 477; 76 DTC 6415, where he stated: It is plain, therefore, that upon proof of a “wilful refusal” to file an income tax return — the “manner” in which it is alleged the offence under section 239(1)(d) of the Income Tax Act is committed — the Court may, not must, infer that the accused committed the act, with the intent to evade payment of taxes. ... The respondent had been charged under paragraph 239(1)(d) of the Act on the basis of his failure to file returns for three taxation years, notwithstanding formal demands to do so — that is, Paveley was a case of nonfiling whereas the present case is one of filing but filing late. ... As was stated by Lord Esher MR in the case of Tuck & Sons v Priester (1887), QBD 629. lf there is a reasonable interpretation which will avoid the penalty in any particular case, we must adopt that construction. ...

Analysis Issue (a) — were the farm lands "transferred or distributed" to the children within the meaning of subsection 70(9) of the Act. ... Issue (b) — did the farm lands “vest indefeasibly" in the taxpayer's children not later than 15 months after the death of the taxpayer within the meaning of subsection 70(9) of the Act. ... On the basis of these definitions as applied to the facts in this case, he concluded at page 177 (D.T.C. 5514) that the property interests here in issue are “ unquestionably vested". ...

Coopers & Lybrand, [1994] 2 C.T.C. 2244, 94 D.T.C. 6541 (F.C.A.). 6 «Vaillancourt v. ... It uses the words "... bénéfices de fabrication et de transformation au Canada... ... The word "transformer" is defined in Le Petit Robert Dictionnaire Alphabétique & Analogique de la Langue Française, published in 1973, as follows: Transformer. ...

The agreement, entered into as of November 14, 1968, provided for the sale by Mr Perini of all of the issued shares in the capital stock of All Records Supply of Canada Ltd (“ARS”) to Columbia Records of Canada Ltd (“CRC”) “at a price determined pursuant to paragraph 1.3” of the agreement, which reads as follows: 1.3 As full payment for the Sale Shares, CRC will pay Seller as follows: (i) At the Closing $660,000 (all sums herein are expressed in Canadian dollars); (ii) Following receipt of an audited financial statement for the year ended April 30, 1969 — a payment equal to the lesser of (A) $400,000 and (B) the result obtained by dividing the post-tax net profits of ARS for such year by $186,000 and multiplying the result by $400,000; (iii) Following receipt of an audited financial statement for the year ended April 30, 1970 — a payment which shall cause the total payments under this clause (iii) and the preceding clause (ii) to equal the lesser of (A) $800,000 and (B) the result obtained by dividing the net aggregate of the post-tax net profits (after deducting losses) of ARS, as determined by said audited financial statement, for the two fiscal years ended April 30, 1969 and 1970 by $372,000 and multiplying the result by $800,000; (iv) Following receipt of an audited financial statement for the year ended April 30, 1971 — a payment which shall cause the total payments under this clause (iv) and the preceding clauses (ii) and (iii) to equal the lesser of (A) $1,200,000 and (B) the result obtained by dividing the net aggregate of the post-tax net profits (after deducting losses) of ARS, as determined by said audited financial statement, for the three fiscal years ended April 30, 1969, 1970 and 1971 by $558,000 and multiplying the result by $1,200,000. ... See Commissioners of Inland Revenue v Wesleyan & General Assurance Society, 30 TC 11 at 16 and 25. ... Trollope & Colls, Ltd et al v Atomic Power Constructions, Ltd, [1962] 3 All ER 1035, in which it was held that parties to a contract could give their contract retrospective effect. ...

Article 2 — Mining and Sale of Ore 2.01 Gibraltar shall, once in every calendar year, in relation to the Claims, submit to Cuisson the following: (a) a written estimate of the mineable tonnage of ore, and grade of ore, contained in the Claims, such estimate to be based on calculations made in accordance with Gibraltar’s standard engineering practice; (b) a written estimate of the Preparation Costs of the Claims and of the Gibraltar Granite Lake Claims; (c) a tentative schedule for mining of ore in the Claims made in accordance with Gibraltar’s standard engineering practice. ... Article 5 — General 5.01 This Agreement will be in force for Ninety-Nine (99) years from the date hereof or until such earlier date that Gibraltar shall give notice to Cuisson that the Claims have been mined to their full economic potential and all ore derived from the Claims has been fully paid for. ... The $922,825 was made up of: Preparation Costs $454,980 Royalties and Capital Taxes $ 75,680 Excess of Costs of Production and Marketing over sale price of copper $392,165 $922,825 In keeping the accounts of the operation what the appellant appears to have done was to charge initially in its accounts the whole of its expenditures, of which the amounts mentioned formed a part, then to transfer amounts to Cuisson’s accounts and there show them as if Cuisson were carrying on a mining operation and to treat the amounts so transferred as receivables in the appellant’s accounts. ...

It is clear from the foregoing, it seems to me, that the trial judge did not wholly accurately describe the law when he said that ”... an expenditure properly deducted according to accounting standards would be deductible for tax purposes unless prohibited by some provision of the Act. ... (as he then was) said, ”... be answered having regard to the facts of the particular case and the weight which must be given to a particular circumstance must depend upon practical circumstances. ... First, the meaning of the word mine”, inter alia, ” is by no means fixed and is readily controlled by the context and subject matter.” ...

I do not think that the words in paragraph (h) — “grant, subsidy or other assistance from a... public authority” — have any application to an ordinary business contract negotiated by both parties to the contract for business reasons. ...

The first of these is Day & Ross Ltd. v. R., [1976] C.T.C. 707, 76 D.T.C. 6433 where Dubé J. held that fines paid by a trucking business for its trucks being loaded above weight restrictions were deductible as a business expense. ... Cullen J. appears to have held that these expenses, as in the Day & Ross case, were unavoidable and therefore they met the test of having been incurred for the purpose of earning income. ... It would frustrate the purposes of the penalties imposed by Parliament if after paying those penalties exigible by law a taxpayer were then able to share the cost of that penalty — and the higher his marginal rate of taxation the more he could share — with other taxpayers of Canada by treating it as a deductible expense and thus reducing his taxable income. ...

Le Dictionnaire Quillet de la Langue Française gives as the first meaning of the adjective “supposé” — “Donné comme vrai quoique faux”, and of the verb “supposer” — “Poser une chose pour établie, afin d’en tirer ensuite les conséquences”. ...

The defendant, being ignorant of this situation, took possession of the goods and agreed to sell them to a firm of cotton spinners, Messrs Micholls, Lucas & Co. ... In Jarmain v Hooper (1843), G M & G 827 the defendant had secured judgment against one “Joseph Jarmain” after which he took out a writ of fl fa. ... The case of Wilson v Tumman (1843), G M & G 236 was decided by Tindal, CJ in the same year. ...