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The agreement also gave the purchaser the right to use the firm name George Loos & Co. ... In fact, the appellant had his office in the same building as A H Roy & Associates. ... The assets of A H Roy & Associates could not be taken into consideration in evaluating the goodwill. ...

William O’Kane & Associates Insurance Agency Inc (“the company”) from 1974 to 1977, he was not obliged to include in his personal income the commissions paid by Crown Life to the company during the said years. ... A listing was placed in the Windsor telephone book indicating the name of J William O’Kane & Assoc Insce Agency (Exhibits A-9 and R-3, SN p 58); 6. ... Snook v London & West Riding Investments Limited, (1967) 1 AER 518. 26. ...

PELOQUIN, chartered accountant, Party of the first part —and— NOISEUX, LYONNAIS, GASCON, BEDARD, LUSSIER, SENECAL & ASSOCIES, chartered accountants, a partnership duly constituted under a contract of partnership signed on August 1, 1968, and N.L.G.B.L.S. ... PELOQUIN & CIE—NOISEUX, LYONNAIS, GASCON, BEDARD, LUSSIER, SENECAL & ASSOCIES; (b) name the party of the first part consulting partner, with no rights and privileges other than those listed herein; (c) assign to the party of the first part office space, which shall not necessarily be for his exclusive use, so that he can receive clients, if the need arises, or attend to certain professional duties connected with the clients involved herein; (d) allow the party of the first part, generally and like every other partner, to make use of the services provided in the office; 4. ...

Contentions It was the position of the appellant that: — he purchased an interest in the property in question as a long-term investment; — he had never engaged in the business of buying and selling real estate for gain; — prior to January, 1967, he had never invested his savings in real estate; — he did not at any time actively pursue the sale of his interest in the said property nor deal with the property in any manner such as a trader or speculator would; —any gain realized by him upon the disposition of the said property constituted a capital gain accruing as the result of the normal and gradual appreciation in value of a property; —no portion of the proceeds of the sale of the property in question should be treated as profit realized in respect of an adventure in the nature of trade. ... Lord Dunedin says, in the case I have already cited, at page 423: ‘... ... In MNR v M & N E Lawee (supra), there was no indication that the taxpayers had entertained thoughts of resale at the time of acquisition, which Situation is the opposite of the one we have in the instant appeal. ...

By notices of reassessment dated November 30, 1967 the Minister added $5,000 to the appellant’s declared income for each of the taxation years 1964 and 1965, it being designated as “Income from Pemberton, Labow & Haynes” for the 1964 taxation year, and “Income from Pemberton, Labow & Haynes Ltd deemed to be taxable income” for the 1965 taxation year; and by notice of reassessment dated January 18, 1968 the Minister added $5,000 to the appellant’s declared income for the 1966 taxation year designated as “Earnings received from Pemberton, Labow & Haynes Ltd deemed to be taxable income”. ...

To conclude, acceptance can be implied from the following circumstances, among others: — the fact that the former spouse has been in possession of the document which is the subject-matter of the litigation; — the fact that the appellant drew cheques in accordance with the document and his former wife accepted them; — the fact that the former wife attested in writing that she had received these cheques as support allowance and that she even declared them as income for the taxation years concerned; — the fact that, when it comes to determining the amount of the support, a sum is provided to cover income tax so that the ex-spouse can receive a net amount; — the existence of an affidavit by the appellant, and so on. ... (b) The common law In common law legal theorists and case law recognize that a simple contract, as contrasted with a contract under seal, may be written; also that: — where the law does require that the contract be in writing this is to make it capable of proof; — signature by both parties is not necessary provided that the party to be charged has signed the document; — a written offer from one of the parties binds him once it is accepted orally by the other; — a signature by means of initials is sufficient. ... A perusal of the document makes it quite clear that it is a written separation agreement, for it covers all the effects of the separation, as follows: — the dissolution of the matrimonial regime; — the right of occupation of the appellant’s house by the former spouse and the children of the marriage; — the amount of the support allowance, broken down into its constituent sums; — custody of the children, visiting rights and rights of access; — the gift of an automobile, and so on. 4. ...

Contentions For the appellant: — The taxpayer disputes the computation of the “additional benefit”. ... The vessel had been available to him for his own use, at his discretion — certainly no one else had control of, or hindered his access to it. ... The Minister’s assessment was simply unsupportable — there was no additional cost to allocate proportionately to Mr Houle. ...

Law — cases at law — analysis 4.01 Law The main provisions of the Income Tax Act involved in this case are section 3, subsections 117(5) and 117(6) and subsection 40(1) of the Income Tax Application Rules, 1971 (enacted as Part III of c 63, SC 1970-71-72). ... Quebec’s interpretation of the term restricts its application to situations in which an employee withdraws from active life; such an interpretation would of course disqualify lump sum payments from income — averaging annuity treatment when a taxpayer merely changes employment. ...

However, the zoning was changed from highrise to low-density “... and now we’re stuck, so now we wait”. ... Law — Cases at law — Analysis 4.01 Law The main provisions of the Income Tax Act are sections 3, 9(1) and the defintion of “business” in subsection 248(1). ...

The description of what the $4,750 was to be paid for — “necessary labour and materials” — leads me with respect to the conclusion that the contract was not one of purchase and sale but for work and labour under which title to the new material that is, the rubber supplied and used by Goodrich to re-cover the roll, would pass by accession to Scott: see Sterling Engine Works v Red Deer Lumber Co (1920), 51 DLR 509, (1920) 2 WWR 194, 30 Man R 345. ...