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The scheme — in all its complicated aspects — was really just a contract of sale. ... Such persons — homeowners, consumers, business persons and the like — are members of the general public, and the prohibition is clearly meant for their benefit. ... Baker, [1893] 1 Ch. 578 (U.K.). 22 Rohert Porter & Sons Ltd. v. J.H. ...

The first is London & Thames Haven Oil Wharves Ltd. v. Attwooll (Inspector of Taxes)', [1] decided by the English Court of Appeal. ... The first case invoked by the Minister and Tax Court Judge is London & Thames Haven. ... As stated in London & Thames Haven, an asset’s profitability is an element to be considered in assessing its capital value. ...

(e) The offices of Coopers & Lybrand, Chartered Accountants, and all storage facilities occupied or controlled by them at 201 Shepherd Street East, Windsor, Ontario. ... The applicants, Coopers & Lybrand are a firm of chartered accountants. ... The authorization to search and seize in so far as it relates to the issue in this case authorized a number of named persons to enter and search and was as follows: (d) The offices of Coopers & Lybrand, Chartered Accountants, and all storage facilities occupied or controlled by them at 500 Ouellette Avenue, Windsor, Ontario. ...

To focus on the existence of a collateral contract to the exclusion of its context — the employment relationship — is to allow the form of the document to prevail over its substance. ... It is recognized that paragraph 62(3)(f) of the Act deals explicitly with the tax treatment of certain acquisition expenses — legal fees and transfer taxes — but the Act goes no further. ... Krishna & J.A. Rendall, eds., Canadian Taxation (Toronto: De Boo, 1981) 117 at pages 133-35. ...

If that had been the case, there would have existed the necessary “mutuality” so that Her Majesty would have had the right of set-off claimed [6] $ and this appeal would have to be dismissed. ... Rapid Data Systems & Equipment Limited (hereinafter referred to as “Rapid Data’’) is “in the business of manufacturing electronic calculators’’. b. ... If they are remitted to someone other than the owner, the owner has no right to them. 10 t Compare N W Robbie & Co Ltd v Witney Warehouse Co Ltd, [1963] 3 All ER 613. ...

That letter agreement reads as follows: (A-68-81 — Vol Il, Appeal Book, pp 207-209 incl). ... Until — A. ’62, ’63, I think right up until 1969. Q. Why was this? A. ... Daly Enterprises allowed John Daly to exercise the option personally until — Q. ...

Distribution in the direct market in US was made on an entirely different basis pursuant to an agreement with Simon & Schuster, Inc (herein called Simon & Schuster). ... Simon & Schuster had ‘unlimited and uncontrolled discretion in the matter of accepting returns’’. ... As I understand it, there had not been any history of uncollectable accounts between the appellant and Curtis Canada, Curtis US or Simon & Schuster. ...

Having said that, I note that the courts are having increasing recourse to such Bulletins and they appear quite willing to see an ambiguity in the statute — as a reason for using them — when the interpretation given in a Bulletin squarely contradicts the interpretation suggested by the Department in a given case or allows the interpretation put forward by the taxpayer. ... Both provisions are specific, but they cover different situations — paragraphs 13(21)(d) and 54(h), covering sales and other situations where a precise compensation figure is known and paragraph 79(c), applying to foreclosures and repossessions where there is no ascertained amount. ... Appeal allowed in part. 1 ‘ A-88-95, Brill; A-89-85, Ochitwa; A-90-95, Coad; A-92-95, Farn; A-93-95 Leung. ...

Canada, [1987] 2 C.T.C. 206, 87 D.T.C. 5415; Hillsdale Golf & Country Club Inc. v. ... Minister of National Health & Welfare, (1988) 19 C.P.R. (3d) 374. ... Minister of National Health & Welfare (1988), 19 C.P.R. (3d) 374 (EC.T.D.). ...

.), 30 & 31 Victoria, c. 3 91. It shall be lawful for the Queen, by and with the advice and consent of the Senate and House of Commons, to make laws for the peace, order, and good government of Canada, in relation to all matters not coming within the classes of subjects by this Act assigned exclusively to the legislatures of the provinces; and for greater certainty, but not so as to restrict the generality of the foregoing terms of this section, it is hereby declared that (notwithstanding anything in this Act) the exclusive legislative authority of the Parliament of Canada extends to all matters coming within the classes of subjects next hereinafter enumerated; that is to say, 3. the raising of money by any mode or system of taxation. ...