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Following communication of these terms to appellant’s counsel, and upon some sufficient indication or assurance being given that the total amount to be paid would not exceed $1,200,000 and that counsel for the Department would review the transactions involved in the Department’s computations for the purpose of assuring himself that on the information available they were properly included therein, the following document was executed by the appellant and his counsel and by Eco and on July 2, 1964 was delivered to counsel for the Department: Mr C Gordon Dilts, Barrister & Solicitor, 503 Electric Railway Chambers, WINNIPEG, Manitoba Dear Mr Dilts: Re: Mark Gerald Smerchanski and Eco Exploration Company Limited (no personal liability) We, Mark Gerald Smerchanski and Harry Walsh, hereby jointly and severally commit ourselves unconditionally to the payment in cash of the total income tax liability of Mark Gerald Smerchanski and Eco Exploration Company Limited (no personal liability) (including interest and penalties) for the years 1945 to 1959, both inclusive, as determined by the Department of National Revenue, such payment to be made upon our being advised by the said Department of the total amount of such liability. ... “M G Smerchanski” “Harry Walsh” ECO EXPLORATION COMPANY LIMITED (NO PERSONAL LIABILITY) Per: “P N Smerchanski” President “Phillip Smerchanski” Secretary On July 8, 1964, following the contemplated review by Mr Dilts, which resulted in amounts totalling $148,984.15 being eliminated from the computations of Ificome, notices of reassessments of the appellant and of Eco were delivered by hand to appellant’s counsel together with drafts of the documents here in question for execution and an accompanying letter which read as follows: July 8, 1964 Mr Harry Walsh, QC, Messrs Walsh, Micay & Co, Barristers & Solicitors, 7th Fl, Childs Bldg, Winnipeg, Manitoba Re: Mark G Smerchanski and Eco Exploration Company Limited Our File No C-51 CGD Dear Sir: Further to our telephone conversation of today’s date, we enclose Notices of Re-assessment in regard to the income tax of the above named for the years 1945 to 1959. ... Yours truly, THOMPSON, DILTS, JONES, HALL, DEWAR & RITCHIE Per: “C G Dilts” CGD*nd Encl. ...

The total sum paid by the Province of Alberta to James Shaw, therefore, was as follows: $ 719,400 Compensation received November 6, 1977 566,100 Compensation received March 26, 1986 1,020.368 Interest received March 26, 1986 $2,305,868 On his 1977 tax return, the respondent reported the $719,400 partial payment for his land as a capital gain of $461,400, made up of the proceeds of disposition of expropriated land in the sum of $719,400 less the adjusted cost base of $258,000. ... M.N.R., [1983] C.T.C. 2589, 83 D.T.C. 531 (T.C.C.); Hallman & Sable Ltd. v. ... The Alberta Expropriation Act would treat the payment in question as interest and the trial judge himself recognized this when he wrote: “In reviewing sections 39, 40, and 64 of that Act I believe that the provincial law treats such a payment not as 'compensation' but as 'interest' ”. ...

The circumstances in which they started what they allege to be a business were described as follows by the judge at 867, 868: [...] ... (n.b.: CMS Inc. is a company incorporated by the appellants which purchased land in Windsor and constructed the office building in which they carry on their medical practice.) [...] ... In the lessons and boarding division, SCS would earn fees by providing lessons for those persons (adults and children) who wanted to learn English riding, and would earn other fees by boarding (feeding and caring for) horses which belonged to individuals who did not own a stable facility. [...] ...

The remaining terms of this agreement have little bearing on the present litigation although it is interesting to note that clause 7 provides that Bell's rights in the “ prunings” shall expire December 31, 1982 (i.e., one year prior to the termination of the lease and of the management agreement) and clause 9.00 provides that, in the event of inconsistency between the management agreement and the option rights agreement, the latter shall prevail. ... The defendant's allocation of the $1,000,000 is as follows: 1980 $ 2,341 1981 284,711 1982 284,711 1983 284,711 1984 143,526 $1,000,000 There is no dispute concerning the respective calculations. ... Hayton (Stevens & Sons Ltd., 1982).) The burden of proving that merger took place here lay on plaintiff. ...

Harvey & Company Ltd. ('Harvey"), an operating company engaged in various distribution, transportation and warehousing activities: Sir Leonard owned 254 Harvey shares and Littlefield, 661. ... Then, rejecting the interpretation of paragraph 56(2) suggested by the plaintiffs as one which would " put the kind of strain on the language of the section that it cannot reasonably bear", he concluded that the conditions of application of the provision were met. ... (Nos. 1 & 2), [1979] 3 All E.R. 976, at 984-85); in the case of a transfer of property, it would again amount to a sort of gratuitous doubling of the tax, since the transferee, not being taxed, would not be entitled to rely on subsection 52(1) of the Act for a consequential increase of his cost base for purposes of computing his future capital gain. ...

. /?., [2] that loans must produce an independent income stream for the taxpayer, through interest or fees, before any losses occasioned by such loans are deductible under subparagraph 40(2)(g)(ii). ... It would also be contrary to the comments of the Supreme Court of Canada in Stubart Investments Ltd. v. /?.. ... T.D.). 2 (1987), 87 D.T.C. 5059 (S.C.C.). 3 Ibid. at 5064. 4 | 1984] I S.C.R. 536 (S.C.C.). 5 ■’Bronfman, supra note 2 at 5067. 6 ^See for example: Brown v. ...

.: — The issue in this appeal is whether certain vitamin, mineral and fibre products marketed and sold by Shaklee Canada Inc. are exempt from taxation under the Excise Tax Act as being “food for consumption”. ... Eight of the nutritional products — being vitamins, minerals, and fibre in tablet, powder, capsule, and wafer form are the subject of the present dispute. ... (Cowansville: Les Editions Yvon Blais, 1991) at page 219. 2 Funk & Wagnalls Standard Comprehensive International Dictionary, Bi Centennial Edition. 3 Ibid. ...

.: — This is an appeal from a decision of Collier, J., of the Trial Division, allowing the taxpayer's appeal from a decision of Sarchuk, J., of the Tax Court of Canada, which had confirmed the Minister's assessment. ... The relevant passages of the decree, given on consent, read as follows: AND THIS COURT FURTHER ORDERS, by consent, that the Respondent pay to the Petitioner the lump sum maintenance of ONE HUNDRED THIRTY THOUSAND ($130,000.00) DOLLARS and periodic maintenance in the sum of ONE HUNDRED FIFTEEN THOUSAND ($115,000.00) DOLLARS in satisfaction of all financial relief under the Divorce Act and Family Relations Act, payable in the manner following, that is to say: (a) Transfer to her of all that certain parcel or tract of land and premises situate at 33118 Whidden Avenue, Mission, British Columbia, more particularly known and described as: Lot 53, S.W. / Section 28, Township 17, Plan 28357, New Westminster District free and clear of all encumbrances, subject to existing tenancies, at a deemed value for the purposes of this Action of ONE HUNDRED THIRTY THOUSAND ($130,000.00) DOLLARS; such transfer to be completed by the 1st day of April, 1982 with an adjustment date being the date of transfer; (b) Payment of the sum of ONE HUNDRED FIFTEEN THOUSAND ($115,000.00) DOLLARS in consecutive annual installments as follows: $25,000.00 on the first day of April, 1982 $25,000.00 on the first day of January, 1983 $25,000.00 on the first day of January, 1984 $25,000.00 on the first day of January, 1985 $15,000.00 on the first day of January, 1986 together with and in addition to interest at the rate of TEN (10%) PERCENTUM per annum, on the balance of the said ONE HUNDRED FIFTEEN THOUSAND ($115,000.00) DOLLARS from time to time owing, such interest to commence accruing from and inclusive of the 1st day of April, 1982, and be computed half- yearly, not in advance, and become due and payable annually with the annual installments of principal as they become due and payable. AND THIS COURT FURTHER ORDERS, by consent, that the respondent cause Kapps Enterprises Ltd. to execute and deliver to the Petitioner a collateral mortgage of all its equity as Purchaser in and to all that certain parcel or tract of land and premises situate at 34054 Parr Avenue, Mission, British Columbia, more particularly known and described as: Lot 1, S.E. / Section 27, Township 17, Plan 34254, New Westminster District free and clear of all financial encumbrances (save and except the title interest of the unpaid Vendor) by the 1st day of April, 1982, such mortgage to be deemed collateral security for the payment of the said sum of ONE HUNDRED FIFTEEN THOUSAND ($115,000.00) DOLLARS and interest to the Petitioner as hereinbefore provided. ...

" For example, the ethane product contains, in addition to ethane — methane, carbon dioxide (CO,) and propane. Butane contains, in addition to butane — propane and pentanes. The issues in the appeal arise because the Minister has assessed excise tax on the basis of volumes of natural gas liquids reported by Petro-Canada to the Energy Conservation Board of Alberta. ...

This appeal concerns the Pool’s right to claim inventory allowance in connection with its dealings for the Canadian Wheat Board in high quality grains (of a quality graded higher than feed grain — often referred to as “Board grains’’). ... But, the appellant contends — and its whole case rests on that contention — that in spite of the terms the parties used in their contract, and whatever intention or comprehension they may have had at all times, what they actually did was to create between them the relations of vendor and seller. ...