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However, the most important letter in substantive terms was that of March 1, 1984, from Mr W G Clarke, Regional Chief, Tax Interpretations — Excise to Foster Business Services Ltd, which was acting for the applicant. ...

In making that computation, the appellant included, pursuant to subparagraph 89(1)(l)(ii) of the Act,* [1] a sum of $1,350,555 in respect of the disposition that it had made, on December 23, 1976, of certain shares of Richards, Melling & Co. ...

The respondent should, in my view, be entitled to its costs in the Trial Division but should pay the appellant’s cost of the appeal. 1 See paragraphs 11 (1)(a) and 20(5)(e) and Regulation 1100(8). 2 + Subsection 84A(3) sets forth a special rule applicable to railway companies. ...

In my view, Judge Taylor erred and Judge Teskey was correct — the subsidy in this case is a taxable allowance under paragraph 6(1)(b) of the Act. ...

The matter having been remitted to the respondent was considered by him as directed with the result that a new decision was rendered in respect of the four publications, the relevant portion of which follows: I have reviewed these publications in light of the judgment rendered by the Federal Court of Appeal in “E W Bickle and the Minister of National Revenue”, and I have concluded that the publications “Rapid Auto Mart Magazine” and “Buy Sell & Trade” are newspapers for purposes of the Excise Tax Act. ...

Actual in- Compare—CIR v Holder, [1932] All ER 265 at 271 and Bennett & White Construction Co Ltd v MNR, [1949] CTC 1; 4 DTC 514. terest is one of those. ...

In The King v Henry K Warn pole & Company, Limited, [1931] S.C.R. 494 at 496, Anglin, CJC speaking for the majority of the Court said: I was, at the hearing of this appeal, strongly of the view that the sample goods in question were subject to the tax sought to be collected in this case. ...

Dale & Co. (1982), 41 B.C.L.R. 145 (B.C. C.A.). See also Abacus Cities Ltd. v. ...

C.A.). 4 [1985] 1 S.C.R. 613 (S.C.C.). 5 ^Reasons for Judgment, at 18. 6 /?. ...

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