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The brochure submitted in the applicant's brief describes the goods in issue as ”... free standing Compactor, Container and Base Frame... ... But at the warehouse level there is a lot of waste, of course, which has occurred to this produce enroute — from California — MEMBER DEACHMAN: That is they are culling leaves off it and that sort of thing — stems and the like? THE WITNESS: Yes, that's right, and even thrown complete boxes, say, of peaches or whatever they happen — oranges, if they are considered as being up to quality, but they must be removed immediately from that place. ...

Income tax — Federal- Foreign Insurance Companies Act, R.S.C. 1985, c. I-13 — 62(l)(b) — Income Tax Act, R.S.C. 1985, c. 1 (5th Supp)- 12(l)(c), 212- The taxpayer was a German corporation which carried on a reinsurance business through a Canadian branch licensed under the Foreign Insurance Companies Act (FICA). ... Richard J.: — This is an appeal pursuant to subsection 175(1) of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) ...

Pennington to file the application — but only to the degree that his pursuit of a settlement through his accountant’s efforts did not prohibit him from doing so. ... The respondent added “... I then asked him to prepare a suitable notice of objection. ...

Do they — meaning your employer — come around and present you with this document? ... I mean, we have a description on the top, Headquarters Area, April 1/79 — to March 31, 1980. ... Now to your knowledge and your experience, can the use of a personal car — if I may say so — be forced upon an employee? ...

Scientific Research and Experimental Developments (SR & ED) SR & ED expenditures claimed by taxpayers, which have been accepted by the Department as so qualifying, are not to be deducted in the calculation of resource profits. 2. ... General & Administrative Expenses (G & A) The allocation of G & A for purposes of computing resource profits is as set out in the September 16, 1993 letter from the Canada Association of Petroleum Producers, a copy of which is attached. ... Trinidad & Tobago (Attorney General): [31] The principles applicable to a plea of res judicata are not in doubt and have been considered in detail in the judgment of the Court of Appeal. ...

.: — The only issue in this appeal is to know whether the Crown had correctly proved its claim to unremitted source deductions in the bankruptcy of Brunswick Drywall (Ontario) Ltd. so as to engage the liability of the appellant as a director thereof pursuant to subsection 227.1(1) and paragraph 227.1(2)(c) of the Income Tax Act [1]. ... Appeal dismissed. 1 ‘S.C. 1970-71-72, c. 63, as amended 227.1(1) Liability of directors- Where a corporation has failed to deduct or withhold an amount as required by subsection 135(3) or section 153 or 215, has failed to remit such an amount or has failed to pay an amount of tax for a taxation year as required under Part VII or VIII, the directors of the corporation at the time the corporation was required to deduct, withhold, remit or pay the amount are jointly and severally liable, together with the corporation, to pay that amount and any interest or penalties relating thereto. 227.1(2) Limitations — A director is not liable under subsection (1), unless (c) the corporation has made an assignment or a receiving order has been made against it under the Bankruptcy Act and a claim for the amount of the corporation’s liability referred to in that subsection has been proved within six months after the date of the assignment or receiving order. 2 227(4) Withholding taxes- Every person who deducts or withholds any amount under this Act shall be deemed to hold the amount so deducted or withheld in trust for Her Majesty. 227(5) Amount in trust not part of estate- Notwithstanding any provision of the Bankruptcy Act, in the event of any liquidation, assignment, receivership or bankruptcy of or by a person, an amount equal to any amount. ...

Total Contract Payment — exclusive of any payment for land, architects’ fees, legal fees, equipment rental, consultant fees, engineering fees, temporary services, hoarding, snow removal, cleanups, insurance, performance bonds and building permits, diesel fuel, winter protection, scaffolding, provincial tax and other similar items $1,000.00 B. Less 73'/}% to extract non taxable factors and provide an al- lowance for goods qualifying under Tariff Item 69605-1 or other ex emption for schools $ 733.33 C. Taxable value of Materials $ 266.67 5% of 90% of 266.67 12.00 12% of 10% Of 266.67 3.20 Amount refundable $ 15.20 In issue here is the 73'/j per cent deduction stipulated in paragraph B of the simplified method. ...

Canada (Director of Investigation & Research) (Director of Investigation & Research, Restrictive Trade Practices Commission) 67 D.L.R. (4th) 161 at 234 (S.C.C.). 19 See La Forest J. in Thomson Newspapers Ltd. v. Canada (Director of Investigation & Research) (Director of Investigation & Research, Restrictive Trade Practices Commission) (1990), 67 D.L.R. (4th) 161 at 234 (S.C.C.). 20 See La Forest J. in Thomson Newspapers Ltd. v. Canada (Director of Investigation & Research) (Director of Investigation & Research, Restrictive Trade Practices Commission) 67 D.L.R. (4th) 161 at 209 (S.C.C.). 21 7?. ...

.: — We are all of opinion that the findings of facts of the trial judge were amply supported by the evidence and that he correctly applied the law to those facts. ...

.: — We do not need to hear you, Mr. Malette. In spite of Mr. Basman's able argument, we have not been persuaded that the learned judge below erred within the meaning of subsection 28(1) of the Federal Court Act in deciding as he did. ...