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It appears to me that whether that submission accurately characterizes the 1963 agreement or not — and I am not inclined to regard it as an inaccurate characterization — what must be determined is not so much the substance or character of the agreement itself, but the nature of what has accrued to the appellant under it. ...

.: — By an order of September 29, 1992, the Trial Division dismissed the appellant’s application under section 179 of the Income Tax Act R.S.C. 1952, c. 148, as amended by S.C. 1985, c. 45, to hold proceedings in camera. ...

. \ In brief these facts are as follows: in 1969 the respondent, represente by the Department of Public Works, expropriated the appellant's existing property for the purpose of building the Mirabel airport facilities. ...

Sometimes people get away with it but it just — an absolute requirement and particularly those people who are in business. ...

There are two completely separate operations here: the first involves payment by Piché, Charron & Associés Inc. by means of a cheque for $152,151.78 and acceptance by the appellant of the cheque in question. ...

.: — This is an application for judicial review of a decision of September 27, 1996 of the Chief Judge of the Tax Court of Canada in which he refused the request for an adjournment of the hearing of the applicants’ eight appeals which was to take place October 9, 1996. ...

The codicil which I have already mentioned replaced paragraphs (a) and (b) of article 8 of the will with the following provisions:.. » I name my wife the administrative and usufructuary trustee of all my property. ...

.: — By an order of September 29, 1992, the Trial Division dismissed the appellant’s application under section 179 of the Income Tax Act, R.S.C. 1952, c. 148, as amended by S.C. 1985, c. 45, to hold proceedings in camera. ...

Ct. 1971) (1972); Proctor & Gamble Co. v. Commissioner of Internal Revenue, 961 F.2d 1255 (U.S. 6th Cir. 1992); and Tower Loan of Mississippi, Inc. v. ... Shaw, Insurance Broking and Agency: The Law and the Practice (London: Witherby & Co. ... Ct. 1971), at p. 403; Proctor & Gamble Co. v. Commissioner of Internal Revenue, 961 F.2d 1255 (U.S. 6th Cir. 1992); Tower Loan of Mississippi, Inc. v. ...

Deduction from corporate tax: manufacturing and processing profits (1) There may be deducted from the tax otherwise payable under this Part by a corporation for a taxation year an amount equal to the aggregate of (a) 9% of the lesser of (i) the amount, if any, by which the corporation's Canadian manufacturing and processing profits for the year exceed the least of the amounts determined under paragraphs 125(1)(a) to (d) in respect of the corporation for the year, and (3)(a) "Canadian manufacturing and processing profits" — Canadian manufacturing and processing profits" of a corporation for a taxation year means such portion of the aggregate of all amounts each of which is the income of the corporation for the year from an active business carried on in Canada as is determined under rules prescribed for that purpose by regulation made on the recommendation of the Minister of Finance to be applicable to the manufacturing or processing in Canada of goods for sale or lease; and (b) Manufacturing or processing — “manufacturing or processing" does not include (iv) Operating an oil or gas well, 5200. ... For convenience' sake, I repeat subsection 125.1(3)(a) of the Act: (3)(a) "Canadian manufacturing and processing profits" — “Canadian manufacturing and processing profits" of a corporation for a taxation year means such portion of the aggregate of all amounts each of which is the income of the corporation for the year from an active business carried on in Canada as is determined under rules prescribed for that purpose by regulation made on the recommendation of the Minister of Finance to be applicable to the manufacturing or processing in Canada of goods for sale or lease;... ...