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.: — This is an appeal from a decision of the Tax Court of Canada. Succinctly stated, the issue to be decided is whether a lump sum payment received by the appellant taxpayer, an American citizen and resident of Canada, is exempt from taxation in Canada by reason of the Canada-United States Income Tax Convention (1980), as amended (the “Convention”). ... (Release no. 84-128 Aug. 16/1984) The view has been expressed elsewhere that as a result of the Department of Finance’s endorsement, the Technical Explanation constitutes either an agreement or instrument within Article 31(2)(a) or (b) of the Vienna Convention or a subsequent agreement within Article 31(3)(a), rather than a supplementary means of interpretation within Article 32 of the Vienna Convention: see The Partners of Davies, Ward & Beck and Brian J. ...

.: — This is an appeal from a judgment of the Trial Division, pronounced on May 18, 1995, which set aside a determination by the Minister of National Revenue that excise tax paid by the respondent, Canadian Turbo, on the sale of gasoline and diesel fuel was not refundable. ... (London: Sweet & Maxwell, 1977); Bryan A. Garner, A Dictionary of Modern Legal Usage, 2nd ed. ...

It appears to me that whether that submission accurately characterizes the 1963 agreement or not — and I am not inclined to regard it as an inaccurate characterization — what must be determined is not so much the substance or character of the agreement itself, but the nature of what has accrued to the appellant under it. ...

Culver himself was very directly on point in his expert report (Appeal Book, appendix /, at page 6): Faced with a choice between the alternative of accruing or not accruing the unbilled income, I would opt for the former. ... Kohler, in A Dictionary for Accountants, 1957 edition, page 408, defines it as “ collectible, whether or not due. ... Gardner Mountain & D'Anbrumenil, Ltd. (1947), 29 T.C. 69, at page 93 was willing to accept "an estimate of what the future remuneration will amount to" and even "a discounting of the amount to be paid in the future.” ...

The most practicable kind of legal definition would appear to be that actually used in subparagraph (D) of (ii), a well that “... will not come into production in commercial quantities wtihin twelve months of its completion.” ... Per: A R McPhee (signed) APPENDIX I DOME CZAR ET AL WEALD 6-11-5221 W5M Services Included in Turnkey Price and to be provided by Contractor Rig and Camp and Move Drilling — footage Drilling — daywork Mud and Chemicals Water Equipment Rentals Coring Testing D S T Logging Surface Casing Cementing Abandonment Service or Production Casing Cementing Camp and Crew Travel My interpretation of this contract is that the payment of $460,000 was for the materials, supplies and services provided for in Appendix I which was thought to be a relatively certain amount, and for other services, materials, equipment and supplies, which was thought to be a somewhat uncertain amount. ...

Langan, Snell’s Principles of Equity (London: Sweet & Maxwell, 1982) at 41. ... This Part as it relates to matters preliminary to the issue of the letters patent and supplementary letters patent are directory only; and no letters patent, or supplementary letters patent, issued under this Part shall be held void for any irreg- ularity, insufficiency or want of compliance herewith as respects such preliminary matter, … This section does not help the appellants. ... First, I am of opinion that the phrase “consideration that includes shares, ” in its plain and ordinary meaning, cannot refer to consideration that consists of a simple promise to issue shares. ...

Waters—Law of Trusts in Canada p 90. 2 [1895] 2 Ch 370 at 373;. 43 Digest 588, 376 approved in Re Oldfield, Old field v Oldfield, [1904] 1 Ch 549; 43 Digest 585, 339. 3 + [1897] 2 Ch 12, at 14; 43 Digest 552, 17; and see also Re Burley, Alexander v Burley, [1910] 1 Ch 215; 43 Digest 588, 377. 4 + Underhill’s Law of Trusts, supra. 5 Melroy v Lord, 4 DeG, F&J 263 at 274. ...

In effect, the respondent, by transmitting the natural gas owned by its customers, received from the facilities of the producers, acts as a sort of common carrier for the transportation of gas to the facilities of other natural gas transmission companies. « The transmission of natural gas is effectuated through what is termed "mainline pipes" for which purpose the respondent, in common with other transmission companies, utilizes compressors at intervals along the mainline pipes. ... Ltd. [[1909] 1 Ch. 218 at p. 236] Farwell L.J. said that: A written instrument must be "construed according to its sense and meaning, as collected in the first place from the terms used in it, which terms are themselves to be understood in their plain, ordinary, and popular sense, unless they have generally in respect to the subject-matter, as by the known usage of trade, or the like, acquired a peculiar sense distinct from the popular sense in the same words.... ” [Emphasis added.] ...

. /?. [18] and then would lead to an unfortunate and undesirable result. ... R. [1] *; secondly, for reasons of judicial comity; and, thirdly and most importantly, because paragraph 55(1)(c) of the Income Tax Act has been repealed and replaced by provisions which prohibit the conduct that the appellant and others engaged in in the transactions described in the reasons of Mr. ...

"' In either case, of course, what is contemplated is not the mere physical act of extraction of ore or of extraction of ore and processing of the ore. ... M.N.R., supra, at page 232 [S.C.R.]: What is exempt under the latter section [subsection 83(5)] is “ income derived from the operation of a mine.” ...