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. — “income of the corporation for the year from an active business” means the total of... ...

Ct.) at 198per Thorson, P. 13 ' If 1 were to vacate this third reassessment, then the second reassessment would come into force. ...

This equipment was retained or disposed of as follows: Not Shipped to Jordan $ 123,687 Shipped to Jordan Sold to GECO in Jordan 667,137 Returned to Canada and not traded to Input/Output 1,290,727 Returned to Canada and traded to Input/Output 2,731,456 Total $4,813,007 Total 3. ...

If we consider tabs 6, 11 and 14 the document should have probably read as follows: Share Capital Issued 9,645 (1986 — 6,500) preferred shares. ...

.: — This appeal is from an assessment for 1988. It involves the application of section 80 of the Income Tax Act. ...

Bonnyville No. 87, MD (part) 054 894 0.9 993 (Medley area) 053 705 0.6 1,175 056 895 0.5 1,790 057 826 0.5 1,652 055 853 0.4 2,132 Sub-total 4,173 2.9 1,439 Grand Centre (part) 062 797 0.6 1,328 063 564 3.2 176 064 326 0.5 652 065 870 1.0 870 Sub-total 2,557 5.3 474 ——— Cold Lake (part) 059 897 1.3 690 060 1,115 3.2 348 Sub-total 2,012 4.5 448 I note that two enumeration areas in the table, EA 063 and 060, do not meet the population density requirement yet they were included in the urban areas of Grand Centre and Cold Lake. ...

.: — These two appeals were heard together on common evidence by agreement of the parties. ...

He thus explained that he had obtained a booklet from Revenue Canada, which was filed in evidence, entitled Registered Charities: Questions & Answers. ...

What is “reasonable” is not the subjective view of either the respondent or appellant but the view of an objective observerwith a knowledge of all the pertinent facts: Canadian Propane Gas & Oil Ltd. v. ...

Nevill & Co. Ltd. v. Federal Commissioner of Taxation a lump sum paid to get rid of an unnecessary director was held to be a revenue payment since •The purpose was transient and, although not itself recurrent, it was connected with the ever-recurring question of personnel" (per Dixon, J.). ...