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Interestingly enough, that document recites not that the lottery tickets had been held in trust for all three and that the prize had been collected by the appellant as trustee for all three, rather it recites that “... it is expedient to construe the pooled lottery tickets as purchases on behalf of all of them jointly in equal shares” (emphasis added). ...

The price of the farm was $40,000; a down payment of $5,000 was made and a first mortgage of $35,000 was obtained at an interest rate of eight %. ...

Mr Lorenzon’s participation in the Commercial Drive property was on the basis of equal / share with Mr Francilia and the Carellas. ...

He continued and stated what that benefit was — with the policy of insurance and the payment of the premium by London (together with other collateral to the Bank), the appellant gained the ability to acquire and did acquire all the shares of London, with which he could do as he willed (and he did by having them registered in the name of Marc), subject of course to the terms imposed by the bank. ...

As to the name “Extended Warranty Agreement”, counsel for the appellant relied on Front & Simcoe Ltd v MNR, [1960] CTC 123; 60 DTC 1081, in which the following statement of Viscount Simon was referred to with approval at 132 [1085]: It may be well to repeat two propositions which are well established in the application of the law relating to income tax. ...

In 1975 and 1976, he earned more than $24,000 a year according to his income tax returns, that is, over $460 a week ($460 x 8 = $3,680). ...

The appellant set out the general principles for the Board, and I quote from the Traité Elementaire de Droit Civil — Les Obligations, by Jean-Louis Baudouin, at p 301: [TRANSLATION] 571— General principles—Moratory damages are due to the creditor as a result of the debtor’s mere delay in performing the obligation. ...

This section reads as follows: There may be deducted from the tax otherwise payable under this Act for the taxation year by an individual resident in Manitoba on the last day of the taxation year (a) where the individual is a principal taxpayer in the taxation year, an amount calculated in respect of dwelling unit costs of the principal residence of the taxpayer, which amount is equal to the lesser of (i) $375 minus the lesser of $150 or 1 % of his taxable income in that taxation year, or (ii) the dwelling unit cost in that taxation year in respect of his principal residence; This credit is claimed not on the federal income tax return, but on an appropriate form with the said return. ...

The judgment stated further, in paragraph 10: The plaintiff, Bate, Partykan, Ryan, Bird & Williams Ltd, is not to compete with the defendant, Murray S Partykan, in respect of any policy in respect of which is bound to turn over a face sheet until it has turned over the face sheet to the defendant, Murray S Partykan. ...

Exhibit R-3 An acknowledgement by the Bank of Montreal dated December 12,1975 of having received $25,000 Government of Canada Bonds at 7 A % due December 15, 1975, held by the bank as collateral for the appellant’s loan account. ...