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Attorney General [11] where it was said that trusts for political purposes: include, inter alia, trusts of which a direct and principal purpose is either — (I) to further the interests of a particular political party; or (ii) to procure changes in the laws of this country; or (iii) to procure changes in the laws of a foreign country; or (iv) to procure a reversal of government policy or of particular decisions of governmental authorities in this country; or (v) to procure a reversal of government policy or of particular decisions of governmental authorities in a foreign country. ...

As I appreciate the principle with respect to a finding of sham enunciated by Mr Justice Heald speaking for the Court of Appeal in the Leon case (supra) it was that while a company may be incorporated for the purposes which it was intended to be incorporated and pursued those purposes and therefore would not be a sham within the meaning of that word as laid down by Lord Diplock in Snook v London & West Riding Investments Ltd ([1967] 1 All ER 518 at 528) nevertheless such a management company may become a sham company if the agreement or transaction with that company lacks a bona fide purpose therefor. ...

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. ...

This accounting approach resulted in the plaintiff deducting from its income the following amounts in respect of its discount mortgage portfolio: 1977 $ 99,905 1978 $342,679 1979 $833,081 The Minister of National Revenue reassessed the plaintiff for the 1977 to 1979 taxation years. ...

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 action arises out of a reassessment made by the Minister of National Revenue (the “Minister”) on 20 March, 1985 in respect of the plaintiff’s 1982 taxation year. ...

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

Even a land speculator can occasionally buy an investment property (S & S Properties Ltd. v. ...

The Queen, [1980] C.T.C. 57, 80 D.T.C. 6009, dealing with exchange rates, Addy, J. stated at pages 59-60 (D.T.C. 6011): The word “ payable” does not normally mean “paid”. ...

As to whether the award of damages is properly to be regarded as profit from business for purposes of sections 3 and 9(1) of the Income Tax Act, I am of the view that the rule stated by Diplock, LJ, as he then was, in London & Thames Haven Oil Wharves, Ltd v Attwooll, [1967] 2 All ER 124 at 134 ff, is to be applied. ...