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Again, in concluding, he stated at page 212: On the whole I am of the opinion that. when, as a result of an appeal, the judicial authority set up has an assessment referred to it, the ministerial authority no longer has jurisdiction in the * matter and can no longer act until the court has passed judgment between the parties concerned. ...

On the other hand, that same Interpretation Bulletin considers any such payment as a " non-taxable capital receipt when the payment is a reimbursement of part or all of the tenant's capital cost of leasehold improvements". ...

Counsel for the Minister was frank to concede that the transactions between Companies and Paper were real and did not constitute a “sham” within the definition of that word in Snook v London & West Riding Investments, Ltd, [1967] 1 All ER 519 where Lord Diplock said at 528:... it is, I think, necessary to consider what, if any, legal concept is involved in the use of this popular and pejorative word. ...

In The Queen v Ken & Ray’s Collins Bay Supermarket Limited, [1975] CTC 504; 75 DTC 5346, Kerr, J decided that a somewhat similar management bonuses arrangement was contingent on the necessary funds being available. ...

As I see it, the payment toward the mortgage can only be an allowance for maintenance of those for whom maintenance was intended under the agreements — that is, the defendant at least initially, and any children living at home after July 1982 pending completion of their education. ...

The Queen, [...] that argument cannot be rejected. Indeed, in that decision, as I read it, the Court held that the word "distribution" in Class 2 is used in a very general sense that encompasses what the jargon of the natural gas industry refers to as the transmission and the distribution of gas. ...

Squibb & Sons Ltd. v. M.N.R., [1973] F.C. 162; [1973] C.T.C. 120, The Queen v. ...

., General Signal and Appliances Ltd. and Black & Decker Ltd. accounted for federal sales tax on small electrical appliances based on such determined values, which were requested by the above-mentioned companies and were authorized by Excise. ...

.* 256 common Adrien Allard * Chipik Investment Ltd. and Allard Ventures Ltd. became shareholders in July 1976. ...

London & West Riding Investments Ltd., [1967] 1 All E.R. 518, [1967] 2 Q.B. 786 (C.A.) at page 528 (Q.B. 802):.... which are intended by them to give to third parties or to the Court the appearance of creating between the parties legal rights and obligations different from the actual legal rights and obligations (if any) which the parties intend to create. ...