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. $165,000 cost of disposition 1,600 $166,600 Capital gain as declared $399,900 Claimed replacement cost $600,000 Allowable replacement reserve — Total capital gain 399,000 Net taxable gain $199,950 (d) An election under Section 44 was claimed on the basis of a replacement cost of the qualifying property (Block X) of $600,000. ...

To carry out these functions, it acquired a D8K Caterpillar Tractor, a Caterpillar 235 Excavator and a P & M 1250 Excavator, all of which were so used exclusively, and it claimed investment tax credits of $3,825, $2,042 and $15,830 in the 1977, 1978 and 1979 taxation years respectively. ...

Coopers & Lybrand Limited, supra, at page 6547, as follows: In Crown Tire, Strayer was required to construe the phrase as it is used in paragraph 125.1(3)(a) of the Act. ...

.: — This is an appeal by way of trial de novo from a decision of the Tax Court of Canada, dated April 5, 1991, which allowed the defendant’s appeal from reassessments for the taxation years 1980, 1981, 1982, 1983, 1984, and 1985. ...

En cela je suis d’accord avec le procureur des appelants qui écrit dans son mémoire: Section I — La première question qui se pose est celle de la juridiction de la division de première instance de la Cour Fédérale à supposer même que les appelants auraient raison de prétendre que le certificat (pièce P-2) constitue un faux et un abus de pouvoir d’une part et que l’article 244(4) ou bien ne s’applique pas vu la Déclaration canadienne des droits de 1960 ou doit être interprété comme limitant la portée des mots “preuve concluante” au tribunal de premiere instance devant lequel les appelants sont accusés, soit à la Cour des Sessions de la Paix. ...

At the time that the loans were made, the respondent acquired over 99 % of Copeland’s issued shares and all of Renown’s issued shares except those that already belonged to Copeland. ...

The plaintiff’s assessment for the taxation year 1966 will be referred back to the Minister for reassessment not inconsistent with these Reasons. 1 See: Olympia Floor & Wall Tile (Quebec) Ltd v MNR, [1970] CTC 99; 70 DTC 6085, and Pigott Investments v The Queen (supra). ...

As for the word " property", it too has been widely interpreted. ...

In deciding the main point the learned trial judge concluded (at 478; DTC 6504) that: “There were no tuition fees charged by any of the three corporations” and that “... no material consideration and no tuition fees were charged or given”. ...

Town & County Bank, 13 App. Cas. 418 at p. 424, ‘‘the profit of a trade or business is the surplus by which the receipts from the trade or business exceed the expenditure necessary for the purpose of earning those receipts’’. ...