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The word “regularly” means "... constantly... steadily...”. [4] Consequently, I am of the opinion that such travel by Mr. ...

Financial statements to Inova’s year end, August 31, 1988, and a document entitled "Update" — October 1988 (dealing with the proceeds from the public offering) were produced either at the meeting or shortly thereafter. ...

Reisman & Associates Ltd., a partnership carrying on business under the name The Nesbitt Consulting Group. ...

Later on, at page 2115 (D.T.C. 1038), Sarchuk, T.C.J. concludes patent activity is not scientific research, when he states ”... although he continued to press for further patents in 1983 this does not bring him within the scope of the provisions of Regulation 2900(c)...”, i.e. scientific research. ...

It is a substantive doctrine that goes to a determination of the true ownership of the property — a matter that is germane in an income tax appeal where the Minister of National Revenue seeks in effect, to cause a spouse's liability for tax to follow property that he says was owned by the husband and transferred to his wife. [2] This court has an obligation in such a dispute to determine the true ownership. [3] The appeal is allowed with costs and the assessment referred back to the Minister of National Revenue for reconsideration and reassessment on the basis that immediately prior to the transfer of the three properties to her by her husband the appellant had a 50 per cent beneficial interest in the properties. ...

The notice of appeal read in part: — In calculating its tax for the years referred to in paragraph 1 hereof, the appellant deducted from its tax otherwise payable, an amount with respect to its manufacturing and processing profits pursuant to the provisions of section 125.1 of the Income Tax Act, (the "Act"), and an investment tax credit of 7% pursuant to section 127 of the Act. ...

Tudhope, Anderson & Co. (1911), 19 W.L.R. 141; 21 Man. R. 380 (Man. ...

. $100,000 at Toronto together with interest @ 11.5 per cent per annum. ...

Chairman Cardin made the following observations at page 2220 (D.T.C. 160): The evidence is that, in the loss application years, only some of the assets in the appellant's Maritime operations were sold; the appellant continued to seek- out and to bid on tenders for its marine construction operations in the Maritimes; a marine construction contract was awarded and carried out by the appellant in Newfoundland in the loss application years; marine construction contracts on which bids were made could have been executed in the Maritimes, either with the appellant's marine equipment already located in Halifax or with equipment transported from the company's Great Lakes & St. ...

. /?., [1990] 2 C.T.C. 464, 90 D.T.C. 6617 (Fed. C.A.), Hugessen, the Federal Court of Appeal stated, An election by a taxpayer under section 85 must be made in such a way that it is possible to determine in respect of which property it is made. ...