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If one accepts that loans were made in 1979 — or in any other year — to Mr. ...

Pillo, testified — and I accept his testimony — that it was at the request of the revenue auditor Mr. ...

.: — Issues The appeals of Dunblane Estates Ltd. concern its 1982 and 1983 taxation years. ... When taken with the information provided in letter form marked Exhibit A-5, and the summary contained in Exhibit A-4, the following summation of the sick leave accruals and payments is evident: NET PAYOUT FUND MONTHS TO ACCRUED PAID INCREASE PERCENTAGE BALANCE — 31 Aug. 81 (Journal Entry) $ 84,871.50 12 31 Aug. 82 $74,203.00 $47,838.50 $26,364.50 64% 111,236.00 6 28 Feb. 83 37,101.00 27,121.00 9,980.00 73 121,216.00 6 31 Aug. 83 35,757.89 26,964.85 8,793.04 75 *143,335.04 7 31 Mar. 84 34,078.35 34,133.39 (55.04) 100 143,280.00 12 31 Mar. 85 82,905.26 59,503.39 23,401.87 72 166,681.87 12 31 Mar. 86 75,498.57 47,619.06 27,879.51 63 194,561.38 12 31 Mar. 87 74,276.81 62,986.34 11,290.47 85 205,851.85 [*under appeal] This confirms that, notwithstanding an average 75 per cent pay-out rate calculated on an annual accrued/pay-out basis, the accrued liability was increasing. ...

TTW had been in the position that it either had to raise an additional $1.3 million to be able to spend $2 million on qualified research or purchase a valid $1 million dollar tax credit on or before October 10, 1984 — the day the rules changed. ... However, at some point, another coup was in the offing and difficulties arose in relations with Buz Sawyer who had become president of Triangle — and whom White devoutly believed was no longer a shareholder in Nuspar, having dumped his shares privately. ... The transaction between TTW and SAT, a corporation totally owned by White, on October 10, 1984 — the last day of the “quick flips” — is illustrative of the outrageous conflict of interest played out in the sorry saga of TTW's history. ...

At the request of — and I assume the direction of — the Mercantile Bank of Canada, Dwyer wrote the accounting firm of Thorne Riddell on January 14, 1985 asking that firm "to make a full and complete investigation of certain aspects of the business affairs of the company with a view to reporting to the Mercantile Bank of Canada concerning the same". ... Lassonde & Fils Inc. v. Mignon (1992), 17 C.B.R.(3d) 86 (C.S. Qué) at page 90. ...

Dyson $1,161,000 Fair Market Value of Radio & Television operations $4,548,004 Plus: Redundant Assets 825,000 En Bloc Value of Shares $5,373,004 — 40,000 Value of One Share $ 134.33 Right to Reserve As a result of the value determined by me, a capital gain will result. ... & M. Wood Products Ltd., et al. v. M.N.R., [1972] C.T.C. 556; 72 D.T.C. 6483 Mr. ...

MacDonald's opinion, the fair market value of the appellant's 60 acres on V-Day was as follows: 50 acres @ $500 per acre $25,000 10 acres @ $900 per acre $9,000 $34,000 When embarking on his appraisal, Mr. ...

.: — The appellant instituted an appeal from the assessment by the Minister of National Revenue (the “Minister”) made under paragraph 6(1)(a) of the Income Tax Act (the “Act”) for the 1986 taxation year. ... Minister of National Revenue, supra, and I cite the relevant passage at page 2505 (D.T.C. 1539): … In À. v. ... Sutherland, [1980] 2 S.C.R. 451 at page 456: The purpose of any “deeming” clause is to impose a meaning, to cause something to be taken to be different from that which it might have been in the absence of the clause. [...] ...

In Lloyd Youngman & Company Inc., Trustee of the Estate of Harold Fraser in Bankruptcy v. ... Merson since the words of that provision offer relief to a director ”... where he exercised the degree of care, diligence and skill to prevent the failure that a reasonably prudent person would have exercised...”. ... He can say that he would have paid the deductions if the money had been available — in essence if the bank had allowed him more credit. ...

.: — The only point at issue in this appeal concerns the right of the appellant, TELECOMSYST SERVICES INC. ... You understood the form — it’s a new proposal- but you could not recognize that it no longer had anything to do with Republic; you did not know that it involved Stratacom; you did not know what technology was being referred to? ... Well, the project’s complexity was in finding technical and financial solutions so that — as was said, we had to offer a service that would cost TPG perhaps 50 per cent of what the telephone companies normally offered- so that substantial reductions could be offered to its suppliers so that they would want to switch from the existing service to the new service and, second, to ensure that there was enough room to manoeuvre in the price war that would follow so that we could remain a viable entity in the following years. ...