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Appeal allowed. 1 (a) [TRANSLATION] ”... this compensatory allowance is not in any way a form of alimony”: La nouvelle legislation en matière familiale au Québec, Suzanne Pilon, Les Editions Yvon Blais, Inc., 1984, pp. 53 et seq.; (b) See also Jean Pineau and Danielle Burman, Effets du mariage et régimes matrimoniaux, Les Editions Thémis, 1984, pp. 89 et seq. ...

By September 30, 1980, the mortgages outstanding were: first mortgage — $8,803,863; second mortgage—$6,168,116; third mortgage—$662,154 for a total of $15,634,133. ...

(j) From 1980 to 1984, Les Sentiers Sauvages incurred the following losses: 1980 1981 1982 1983 1984 Advertising $ 501 158 67 Insurance 1,050 2,118 2,131 1,101 1,099 Interest 7,688 16,025 34,858 16,981 14,382 Taxes 274 825 879 1,332 994 Telephone, Light, Heat, Water 500 428 600 388 386 Truck 635 198 312 336 945 Office 96 126 Other Financial 23,125 C.C.A. 16,896 18,615 4,543 11,055 16,943 Loss $27,544 38,367 43,390 54,414 34,875 (k) At no time did the appellant formulate a business plan for Les Sentiers Sauvages, nor did he ever conduct any feasibility studies or market surveys. ...

In John's Canada Tax Words & Phrases, 1986 edition there is found at page U-5 "the first meaning assigned to the word use’ in Johnson's Dictionary is 'to employ to any purpose', it is therefore a word of wide signification.” ...

From the outset the appellant really dealt with Lot 77 for what it was — a legal entity. ...

London & West Riding Investments, Ltd., [1967] 1 All E.R. 518, at 528 as follows: As regards the contention of the plaintiff that the transactions between himself, Auto-Finance, Ltd. and the defendants were a "sham", it is, I think, necessary to consider what, if any, legal concept is involved in the use of this popular and pejorative word. ...

The memorandum contains the following: (1) The third week’s draw in each month in Corbett & Montgomery payable to Paul E. ...

It is impossible to give effect to the appellant's argument in light of the decision of the Federal Court — Trial Division in George A. ...

.: — The appellant, John Hoare, appeals from reassessments by which the Minister of National Revenue added to the appellant's income amounts of $4,296, $4,954 and $10,000 for the taxation years 1979, 1980 and 1981 respectively, on the basis that these amounts were income earned from a business carried on by the appellant. ...

Justice Cattanach was dealing with the taxation years 1977, 1978 and 1979 which followed the point in 1975 and 1976 where the appellant was, to quote His Lordship, “... able to embark upon the pig farming operation he had planned to the extent he had envisioned.” ...