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Sweet & Maxwell, 1985, we read at page 95: The extent of the implied authority of a solicitor to compromise is however not clear. ... (On this matter, see McClelland & Stewart Ltd. v. Mutual Life, [1981] 2 S.C.R. 6 at 15.) ...

Buchanan made a debiting entry on Dunbow's shareholder loan ledger of $46,738.71 following the October 31,1979 balance of $ 159,468.89 (which had included the $40,000 "loan") thus, ex post facto, reducing it to $112,730.18. ... He then estimated the value of the subject property at $ 137 per acre and rounded it out to an aggregate of $193,500. ...

He referred the Court to definitions of the word "contingent" in French and English dictionaries; in French, the Dictionnaire Robert defines the word "contingent" as meaning, inter alia, ”... eventual, fortuitous, accidental, uncertain... conditional", the Dictionnaire Bélisle gives the following definition "What may or may not happen, v. accidental, casual, conditional, eventual, fortuitous, uncertain, chance...”. ... & R. Enterprises Ltd., [1979] C.T.C. 465; 79 D.T.C. 5399, the services rendered by the employees were rendered for several years without immediate payment on condition that the final remuneration was determined at the end of the year. ...

., Benjamin's Sale of Goods, Sweet & Maxwell, London, 1974, Second Edition, page 29, paragraph 36 2 Guest, A.G., Benjamin's Sale of Goods, Sweet & Maxwell, London, 1987, Third Edition 3 It is interesting to observe in Benjamin, seco: À edition, page 32, paragraph 45 refers to cases where it was held that a meal supplied to a customer in a restaurant constitutes a sale of goods. ...

Yes, but you — you also made an arrangement with a Mr. Goldsmith. Isn't that correct? ... No, I suggest you you they — A. Then they could have ended up with myself.” ...

In addition, as mentioned above, the Appellant made certain expenditures as follows: Purchase price November 1, 1981 $237,700 Sale (August 20, 1982) 209,100 Gross loss 28,600 Commission of sale 10,273 Renovations to home: Shower enclosure $ 556 Drapes, Blinds, Rods 5,838 Floorcoverings 13,025 Vanity tops, Kitchen Countertop 825 Appliances 2,184 Compactor 469 Closet doors 1,501 Fencing 2,397 Sod 1,419 Insurance 430 28,644 67,517 Reimbursement from employer 60,000 Loss $ 7,517 The problem in determining which of these expenditures should form part of the adjusted cost base of the property presents some difficulty. ...

The taxpayer has the fundamental responsibility to ensure that the return filed on his behalf is as accurate as possible — an obligation which the taxpayer, in my view, can easily fulfil. The converse of the principle stated in Udell (supra) is equally valid — when a taxpayer knowingly but tacitly accepts omissions or errors committed by a competent or incompetent agent, or suspecting that his return is incorrect, does not bother to check and clarify it, he is obviously not meeting his responsibility to file or arrange for the filing of accurate returns. ...

Commissioners of Inland Revenue v Gardner Mountain & D’Ambrumenil Ltd, (1947) 29 TC 69 2. ... Amounts to be included as income from business or property. (1) There shall be included in computing the income of the taxpayer for a taxation year as income from a business or property such of the following amounts as are applicable: (b) Amounts receivable in respect of services, etc, rendered — any amount receivable by the taxpayer in respect of property sold or services rendered in the course of a business in the year, notwithstanding that the amount or any part thereof is not due until a subsequent year, unless the method adopted by the taxpayer for computing income from the business and accepted for the purpose of this Part does not require him to include any amount receivable in computing his income for a taxation year unless it has been received in the year and for the purposes of this paragraph, an amount shall be deemed to have become receivable in respect of services rendered in the course of a business on the day that is the earlier of (i) the day upon which the account in respect of services was rendered, and (ii) the day upon which the account in respect of those services would have been rendered had there been no undue delay in rendering the account in respect of the services. ...

.: — These appeals, brought by way of the informal procedure, were heard on common evidence. ... On this aspect, I refer to what is stated by Gonthier J. at page 250 (D.T.C. 5022): … At page 87 of his text Construction of Statutes (2nd ed. 1983), Driedger fittingly summarizes the basic principles:... ...

.: — Gilvesy Enterprises Inc. appeals from reassessments whereby the Minister of National Revenue (the Minister) reduced the amount of its claim for an allowable business investment loss (ABIL) in the 1987 taxation year, and included in its income certain amounts as deemed interest under subsection 17(1) of the Income Tax Act (the Act) for each of the 1987, 1988 and 1989 taxation years. ... Campbell, The Valuation & Pricing of Privately-Held Business Interests,(Toronto: CICA, 1990) page xxxvii 6 See Canada (National Capital Commission) v. ...