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.: — This appeal was heard under the Informal Procedure of this Court. ...

Canada) [1995] 2 C.T.C. 2979 (D), 96 D.T.C. 1806 at page D.T.C. 1807 at the Tax Court level of the appeal: [...] ...

It reads: TAKE NOTICE that an application will be made by teleconference at a date and time to be determined by the Court for an Order pursuant to paragraph 108(1 XJ) [1] of the Tax Court of Canada Rules- General Procedure (‘Rules’) for the following relief: THE MOTION IS FOR: (a) an order pursuant to section 88(c) of the Rules requiring the production of documents described as ‘21(l)(b) documents’ in the attached affidavit which the Respondent has improperly claimed to be privileged and documents described as ‘ 13(1)(Z?) ...

Thomas Summerson & Sons Ltd., [1926] 1 K.B. 131, the vendor sold a security with interest rights during the currency of an interest period. ...

The French wording states that normalized pension is the amount that would be payable “si les hypothèses suivantes étaient admises” (= if the following hypotheses are “admitted”). ...

The liability of every director, officer, liquidator and member of a company that is struck off the register,... pursuant to section 280, 281, 283 or 344, shall continue and may be enforced as if the company had not been struck off the register. 286.(1) Where a company has been dissolved, … under this Act or any former Companies Act, the court may, if it is satisfied that it is just that the company... be restored to the register, not more than 10 years after the date of the dissolution or cancellation, on application by the liquidator, a member, a creditor of the company..., or any other interested person, make an order, subject to the conditions and on the terms the court considers appropriate, restoring the company... to the register. (2) Where a company or... is restored to the register under subsection (1), the company shall be deemed to have continued in existence,... and proceedings may be taken as might have been taken if the company had not been dissolved,... (3) The court may make an order pursuant to subsection (1) restoring a company... to the register for a limited period, and, after the expiration of that period, the company shall promptly be struck off the register,... 287. ...

At page 6013, Linden J.A. stated: …] otherwise agree that the Moldowan test should be applied sparingly where a taxpayer’s ‘business judgment’ is involved, where no personal element is in evidence, and where the extent of the deductions claimed are not on their face questionable. ...

. /?. [4] For the purpose of computing her income under section 3 of the Income Tax Act, a taxpayer is entitled to deduct losses which derive from a business or property which is a source of income; in order for a business or property to be a source of income it must either produce a profit, or at least the taxpayer must have a reasonable expectation of profit from it. ...

Appellant’s counsel referred to Courtney & Fairbairn Ltd. v. Tolaini Brothers (Hotels) Ltd., [1975] 1 All E.R. 716 (Eng. ...

. /?., [1992] 1 S.C.R. 877 (S.C.C.) the Supreme Court of Canada had occasion to consider the situs of unemployment insurance benefits for purposes of the section 87 exemption. ...