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QUANTITY: The maximum quantity of crude oil to be sold and delivered under this agreement shall be as follows: August 1, 1968 through April 30, 1969 — 12,750 barrels per day. May 1, 1969 through April 30, 1970 — 14,550 barrels per day. May 1, 1970 through April 30, 1973 — 15,225 barrels per day. 4. ... DETERMINATION OF QUANTITY & QUALITY: The quantity and quality of crude oil sold and delivered hereunder shall be determined by Portland Pipe Line Corporation’s personnel, as inspector, unless either Buyer or Seller desires an independent inspector. ...

Stephens notices of reassessment having, on the left-hand corner, the words “Revenue Canada Taxation” (instead of Department of National Revenue — Taxation) and, at the bottom, the printed signature of a former Deputy Minister followed by the words “Deputy Minister of National Revenue for Taxation”? ...

.: — We are all of the view that this appeal cannot succeed. We think that the learned Tax Court judge dealt properly with the issues raised and we substantially agree with her reasons. ...

Canada (Employment & Immigration Commission), [1991] 2 S.C.R. 22, 81 D.L.R. (4th) 358, Cuddy Chicks Ltd. v. ...

.: — The motions judge allowed an extension of time for appealing a decision of the Tax Court under subsection 167(4) of the Income Tax Act, R.S.C. 1952, c. 148 (am. ...

.: — The attached reasons delivered in Sokolowska v. R. (Doc. A-633-95) also constitute the reasons of the Court in this appeal. ...

’) for the 1987 taxation year on the basis that certain loans in the amount of $7,224,048.33 made by County Investments Ltd. ...

See The King v Hooper, [1942] Ex CR 193; Galway v MNR, [1974] FC 600, [1974] CTC 454; 74 DTC 6355; Northrop Corp v The Queen et al, [1977] 1 FC 289; The Clarkson Company Limited & Rapid Data Systems & Equipment Limited v The Queen, No A-884-77, Judgment of the Federal Court of Appeal September 11,1978, [1979] CTC 96. ... Counsel for the Crown invokes the provisions of the Interpretation Act, RSC c 1-23 respecting the meaning of “may” and “shall”, the decision of the Privy Council in McHugh v Union Bank, [1913] AC 299 respecting the effect of such provisions on the application of the principle affirmed in Julius v Lord Bishop of Oxford, and the reliance on McHugh by the Supreme Court of Canada in Smith & Rhuland Limited v The Queen Ex Rel Brice Andrews et al, [1953] 2 S.C.R. 95. ... In Smith & Rhuland the majority of the Supreme Court of Canada held that notwithstanding the prescribed conditions for certification the word “may” made the power to certify a discretionary one. ...

The values of these parcels of land excluding the cost of sewage pumping stations ranged from $28,930/acre to $42,365/acre with an average of $35,647/acre. [...] ... Since I have determined that the total commercial portion of the property is 86,800 square feet, its total value at $12 per square foot is $1,041,600. [...] 1 have not considered as a separate item the cost to complete the sewer line to the subject property, calculated by Mr. ... C.A.), at 687. 5 /?. v. Eastern Trust Co. (1944), [1945] 4 D.L.R. 563 (Can. ...

The appeal from the trial judgment in that case (Appeal Division # A-347-80) was argued together with this appeal. ... (emphasis added) Appellant’s counsel contrasted the use of the words “carried on” in this Subsection with the words “from a source, in Canada... ” used in subparagraph 129(4)(a)(iii). ... There are, thus, various sources of income for such corporations but income derived from an active business is excluded — a situation diametrically opposite to that encompassed by section 125. ...