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Nil $13,414.00 Colony Development Corp $25,006.50 $50,046.00 Twin Development Corp $11,270.58 $20,126.00 Ste-Dorothee Development Corp Nil $37,918.00 Key Acceptance Corp Nil $14,212.00 Guard Development Corp $ 5,618.00 $ 5,456.00 Manhattan Development Corp Nil $11,900.00 Forward Development Corp Nil $ 7,864.00 Broadway Construction Co Nil $73,250.00 Ultra Development Corp Nil $ 9,552.00 Wentworth Development Corp (Ont) Ltd Nil $ 1,001.00 Metra Investments Ltd $ 10.00 $ 3,850.00 The companies which owed debts to the deceased at the time of his death, with the face value of the debts, are as follows: The Estate Tax Act, SC 1958, c 29, as it applied at the time of the deceased’s death, provides in section 2 that an estate tax shall be paid on the aggregate taxable value of all property passing on death and that the aggregate taxable value is the aggregate net value minus permitted deductions, as computed in accordance with the provisions of the Act, and it defines “value” in section 58(l)(s) as follows: St Dorothee Development Corp $1,276.66 Key Acceptance Corp $2,862.00 Guard Development Corp $2,066.06 Manhattan Development Corp $18,612.44 Wentworth Development Corp $39,548.64 Fides Development Corp $1,773.34 Civic Land & Development Corp $2,933.36 Twin Development Corp $60.00 “value” (i) in relation to any income right, annuity, term of years, life or other similar estate or interest in expectancy, means the fair market value thereof ascertained by such means and in accordance with such rules and standards, including standards as to mortality and interest, as are prescribed by the regulations, and (ii) in relation to any other property, means the fair market value of the property, computed in each case as of the date of the death of the deceased in respect of whose death such value is relevant or as of such other date as is specified in this Act, without regard to any increase or decrease in such value after that date for any reason. ... Those words mean, in my view, that the debt is to be valued as if it were due and payable — that is exigible — at the time of death and not that it is necessarily to be valued at its face value. ...

GAUTHIER J.A.   Date: 20191127 Docket: A-115-19 Citation: 2019 FCA 293 CORAM: PELLETIER J.A. ... FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD   Docket: A-115-19   STYLE OF CAUSE: DAVID BROOKS v. ... Drouin Deputy Attorney General of Canada For The Respondent   ...

C.A.), at 161. 7 ^Maritime Telegraph & Telephone Co. v. R., [1992] 1 F.C. 753 (Fed. ... In Maritime Telegraph & Telephone Co. v. R., [1992] 1 F.C. 753 (Fed. ... Ct.), at 440-41, cited with approval in West Kootenay Power & Light Co. v. ...

Accordingly, rather than receiving any payment from Halstead, the Cummings obligated themselves to pay Halstead the deficiency in the sum of $1,027,989 (see agreement — paragraph (1)(d) — Appeal Book Vol 3, pb 376) by the delivery of promissory notes aggregating that amount. ... For if, as I think, the expenditures can and should be regarded as having been laid out’as a means of maintaining, and perhaps ^ "9^ shopping centre with the tenants’ customers as a place to shop and of ^bnng the shopping centre to meet the competition of other shopping ® j’ pn the same time avoiding the imposition of taxes for street P!.! ... He then went on to remind us that pursuant to the October 31, 1968 agreement between the Cummings and Halstead, Halstead was being paid $500,000 that is — one hundred cents on the dollar of the liability — to assume the liability. ...

Under the corporate statutes of provinces like Quebec and Manitoba, amalgamating corporations cease to exist upon amalgamation and a new entity is created in the form of the amalgamated corporation, which is separate and distinct from the amalgamating corporations: Fawcett & Grant Ltd. v. ... It is, therefore, necessary to focus on provisions of the Act, and particularly on the language of section 87. * * * The respondent's case is based in great measure on the opening words of paragraph (a) of subsection 87(2), which read as follows: “(a) for the purposes of this Act, the corporate entity formed as a result of the amalgamation shall be deemed to be a new corporation...”. ... The respondent also attempted to rely on Fawcett & Grant, supra, but that case deals with the corporate law of Quebec, and I find the language of the Quebec statute too different from that of section 87 to be helpful. ...

There is no comma between “ valid and binding” and "notwithstanding any error, defect or omission therein,” which leads me to the conclusion that the "notwithstanding" phrase restricts the meaning of the preceding words to the case of (and despite) any error, defect or omission. ... The Queen, [1984] 1 S.C.R. 536; [1984] C.T.C. 294; 84 D.T.C. 6305 to speak of a strict interpretation rule for the construction of taxing statutes, [2] nevertheless, as the trial judge observed, the respondent has discharged the onus resting on it and there is neither statute nor judicial decision nor fact to assist the appellant. * * * In the result, the appeals must be dismissed with costs. ...

Thus, in Deputy Minister of National Revenue for Customs and Excise v Parke, Davis & Company Limited, [1954] Ex CR 1, Thorson, P, in dealing with an appeal, said: It was my opinion that section 49(3) required that the court or judge in granting leave to appeal should specify the question which in its or his opinion was a question of law and on which the appeal was permitted. ... The provisions relied on for the exemption are: 29. (1) The tax imposed by section 27 does not apply to the sale or importation of the goods mentioned in Schedule II,.... * * * SCHEDULE III PART XIII PRODUCTION EQUIPMENT, PROCESSING MATERIALS AND PLANS 1. ...

.: — This is an appeal from a judgment of the Tax Court of Canada of July 4, 1996. ... The evidence before the Tax Court Judge, in addition to the agreed facts, included a good deal of documentary evidence — some of it complex — as well as oral evidence adduced by both the Appellant and the Respondent and discovery evidence read in by the Appellant. ...

(emphasis added) * The parties agreed in the instant case that the amount under clause 123(1)(tz)(iv)(B) would be lower than the amount under clause 123(!) ... Reasons for judgment, appeal book, p. 22. 123(1) L’impôt payable par une corporation en vertu de la présente partie sur son revenu imposable ou sur son revenu imposable gagné au Canada, selon le cas (appelé dans le présent article le « montant imposable ») pour l’année est, sauf disposition contraire, le total [...] a) de l’excédent éventuel du total: [... ... (B) du montant déterminé à la division 129(3)a)(i)(B) en ce qui concerne la corporation pour l’année, par le rapport entre le nombre de jours de l’année postérieurs à juin 1987 et antérieurs à 1988 et le nombre total de jours de l’année, [...] sur, dans le cas d’une corporation qui est tout au long de l’année une corporation privée dont le contrôle est canadien, le produit de 7% du moins élevé des montants déterminés aux divisions (iv)(A) et B * en ce qui concerne la corporation pour l’année par le rapport entre le nombre de jours de l’année postérieurs a 1987 et antérieurs à juillet 1988 et le nombre total de jours de l’année; [...] ...

RIVOALEN J.A.   BETWEEN: HER MAJESTY THE QUEEN Appellant and LARRY THOMPSON and THOMPSON BROS. ... RIVOALEN J.A.   DATED: jUNE 20, 2022   APPEARANCES: Ron D.F. Wilhelm Eric Brown For The Appellant Robert A. ...