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“a plan is being developed by which the shareholders — other than Westinghouse Electric Corporation — will be offered benefits in lieu of those which otherwise would have been available in the original proposed sale to White Consolidated Industries”. ... This distinction is reflected in Seymour v Reed, [1927] AC 554, and Moore v Griffiths, [1972] 3 All ER 399, cases involving special payments to athletes in recognition or appreciation of their achievements, and in Walker v Carnaby, Narrower, Barham & Pykett, [1970] 1 All ER 502, and Simpson v John Reynolds & Co (Insurances) Ltd, [1975] 2 All ER 88, cases involving voluntary payments to auditors and insurance brokers upon termination of their services, made in appreciation of those services and as a consolation for their termination. ... Like it, they were made without legal obligation, but to make it easier for the recipient to accept what could be considered to be an adverse turn of affairs — in other words, for reasons of goodwill. ...

To focus on the existence of a collateral contract to the exclusion of its context — the employment relationship — is to allow the form of the document to prevail over its substance. ... It is recognized that paragraph 62(3)(f) of the Act deals explicitly with the tax treatment of certain acquisition expenses — legal fees and transfer taxes — but the Act goes no further. ... Krishna & J.A. Rendall, eds., Canadian Taxation (Toronto: De Boo, 1981) 117 at pages 133-35. ...

Distribution in the direct market in US was made on an entirely different basis pursuant to an agreement with Simon & Schuster, Inc (herein called Simon & Schuster). ... Simon & Schuster had ‘unlimited and uncontrolled discretion in the matter of accepting returns’’. ... As I understand it, there had not been any history of uncollectable accounts between the appellant and Curtis Canada, Curtis US or Simon & Schuster. ...

The publications in question are the Rapid Auto Mart Magazine, Century 21 Gold Post, Real Estate Victoria, and Buy, Sell & Trade. ... Issue 16 of Volume 3 of Buy, Sell & Trade bearing the date April 18-24. 4. ... Webster’s New International Dictionary may be taken as giving a definition of “newspaper” which is expressed in corresponding terms in other well recognized dictionaries:— a paper printed and distributed at stated intervals *** to convey news *** and other matters of public interest. ...

LASKIN J.A.   BETWEEN: HAROLD PEACH Appellant and HIS MAJESTY THE KING Respondent Heard at St. ... LASKIN J.A.   Date: 20220929 Docket: A-68-20 Citation: 2022 FCA 163 CORAM: RENNIE J.A. ... François Daigle Deputy Attorney General of Canada For The Respondent   ...

REASONS FOR ORDER BY: WEBB J.A.   Date: 20210312 Docket: A-423-19 Citation: 2021 FCA 55 Present: WEBB J.A. ... Drouin Deputy Attorney General of Canada For The Respondent   ...

Canada (Minister of Employment & Immigration), [1986] 3 F.C. 189 (Fed. ...

In the Memorandum of Fact and Law filed by the solicitor for the Minister, this paragraph appears under the heading “PART I — FACTS”: 1. ... I will next quote from “PART II — POINTS TO BE ARGUED” appearing in Tambrands’ Memorandum of Points to be Argued: 12. ... He did not — as I understood his submissions — seek to support the decision of the Minister on the basis of the reasons given in the letter of September 26, 1984 containing the Minister’s decision. ...

. – notwithstanding paragraph (c), references to expenditures on or in respect of scientific research and experimental development shall not include (i) any capital expenditure made in respect of the acquisition of a building, other than a prescribed special-purpose building, including a leasehold interest therein, [2] According to the appellant's testimony, the hay dryer in question was a big, large, huge building. ...

The scheme — in all its complicated aspects — was really just a contract of sale. ... Such persons — homeowners, consumers, business persons and the like — are members of the general public, and the prohibition is clearly meant for their benefit. ... Baker, [1893] 1 Ch. 578 (U.K.). 22 Rohert Porter & Sons Ltd. v. J.H. ...