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Council of Law Reporting for England & Wales v. Attorney-General, [1972] Ch.73 (U.K. ... In a prior decision, Scottish Burial Reform & Cremation Society v. ... Parker, 7th edition, (London, Sweet & Maxwell, 1984) at pages 90-1 4 86 D.T.C. 6353 5 Paul Gilster, The New Internet Navigator, (New York: John Wiley & Sons, Inc.) glossary 6 R.S.B.C. 1979, c. 390 7 Towle Estate v. ...

He said that he is “... a Director in Tariff Classification in the Customs Department of National Revenue...”, and that he had occupied that position for approximately five years. He said that he made the decision in question “... without the benefit of the Deputy Minister’s input’’. ... But the presumption that a deputy minister may exercise a statutory authority granted to him by using departmental officials is, even according to Ahmad itself, subject to “... something expressly or implicitly to the contrary” in the statute; and again, the presumption operates only if the authority conferred is “... of an administrative character”. ...

(as he then was) in Québec (Commission de la santé & de la sécurité du travail) c. ... Bourgault (Trustee of) (1979), [1980] 1 S.C.R. 35 (S.C.C.) at 44. 6 6Deloitte, Haskins & Sells Ltd. v. ... S.C.), at pp. 191-192. 8 Québec (Commission de la santé & de la sécurité du travail) c. ...

(Customs & Excise), [1984] C.T.C. 75, 84 D.T.C. 6081; Entreprises Kato Inc. v. ... (Customs & Excise) (1983), 18 Ex. C.R. 31, [1983] C.T.C. 416. Hugessen J.A. ... (Customs & Excise) (1983), 18 Ex. C.R. 31, [1983] C.T.C. 416, at page 33 (C.T.C. 418), stated: The ordinary and accepted meaning of the word "marchandises" (goods) is that of items circulated on the commercial market, items intended for sale. ...

In this situation if there is error in the Board’s finding that the vehicles are trailers for use as homes, — and I do not imply that there is, — it is at most an error of fact, not one of law. ...

The issue is whether the investment tax credit provided by subsections 127(5), (9) and (10) of the Income Tax Act for the 1975 taxation year in respect of the acquisition by the taxpayer of depreciable property was required by subsection 13(7.1) of the Act to be deducted from the capital cost of the depreciable property, for the purpose of computing capital cost allowances, by reason of the credit being “assistance” which the taxpayer “has received or is entitled to receive” — “from a government, municipality or other public authority in respect of, or for the acquisition of, depreciable property, whether as a grant, subsidy, forgiveable loan, deduction from tax, investment allowance or as any other form of assistance...”. ... As the credit in question arises on the wording of subsection 125(1) that “There may be deducted from the tax otherwise payable... ”, I have no difficulty in regarding it as being in fact a “deduction from tax” and, therefore, in the context of subsection 13(7.1), “assistance” which the taxpayer “has received or is entitled to receive” within the meaning of that provision. ...

The respondent, who is a lawyer, entered into an agreement in 1972, on the recommendation of one of his partners, for the purchase from Intercontinental Leisure Industries Ltd (“Intercontinental”) of a 4 / per cent interest in a feature film entitled “Mother’s Day” and the leaseback of the film to Intercontinental for a period of 15 years at a rental of 4 / per cent of 92 per cent of the gross revenues from the exploitation of the film. ...

The first basis for the challenge is section 100 of the Constitution Act, 1867, (U.K.) 30 & 31 Victoria, c. 3. ... Paragraph 221(1) (a) of the Income Tax Act provides: The Governor in Council may make regulations (a) prescribing anything that, by this Act, is to be prescribed or is to be determined or regulated by regulation;^ [2] The definition of “RRSP deduction limit” in subsection 146(1) of the Income Tax Act provides: “RRSP deduction limit” of a taxpayer for a taxation year means the amount determined by the formula A + B- C where A is the taxpayer’s unused RRSP deduction room at the end of the immediately preceding taxation year, B is the amount, if any, by which the lesser of the RRSP dollar limit for the year and 18% of the taxpayer’s earned income for the immediately preceding taxation year exceeds the total of all amounts each of which is the taxpayer’s pension adjustment for the immediately preceding taxation year in respect of an employer, or a prescribed amount in respect of the taxpayer for the year, and C is the taxpayer’s net past service pension adjustment for the year. ...

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". ...