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Richardson is writing to you reporting about HEPC — that’s Ontario Hydro, my Lord, HEPC — that’s what HEPC stands for. ... At this time — we are now looking at the date of this letter — which is June 27, 1968. ... He approached me — well at that time, 1968, we were still a couple of years from completion. ...

Stephens notices of reassessment having, on the left-hand corner, the words “Revenue Canada Taxation” (instead of Department of National Revenue — Taxation) and, at the bottom, the printed signature of a former Deputy Minister followed by the words “Deputy Minister of National Revenue for Taxation”? ...

.: — We are all of the view that this appeal cannot succeed. We think that the learned Tax Court judge dealt properly with the issues raised and we substantially agree with her reasons. ...

Canada (Employment & Immigration Commission), [1991] 2 S.C.R. 22, 81 D.L.R. (4th) 358, Cuddy Chicks Ltd. v. ...

.: — The motions judge allowed an extension of time for appealing a decision of the Tax Court under subsection 167(4) of the Income Tax Act, R.S.C. 1952, c. 148 (am. ...

.: — The attached reasons delivered in Sokolowska v. R. (Doc. A-633-95) also constitute the reasons of the Court in this appeal. ...

’) for the 1987 taxation year on the basis that certain loans in the amount of $7,224,048.33 made by County Investments Ltd. ...

Mileage incurred in transporting the dog was said to be 90 per cent of the total — or — 6,300 miles. ... The rationale for this provision, according to Sergeant Forbes, was "... to better socialize the dog". ...

The values of these parcels of land excluding the cost of sewage pumping stations ranged from $28,930/acre to $42,365/acre with an average of $35,647/acre. [...] ... Since I have determined that the total commercial portion of the property is 86,800 square feet, its total value at $12 per square foot is $1,041,600. [...] 1 have not considered as a separate item the cost to complete the sewer line to the subject property, calculated by Mr. ... C.A.), at 687. 5 /?. v. Eastern Trust Co. (1944), [1945] 4 D.L.R. 563 (Can. ...

The appeal from the trial judgment in that case (Appeal Division # A-347-80) was argued together with this appeal. ... (emphasis added) Appellant’s counsel contrasted the use of the words “carried on” in this Subsection with the words “from a source, in Canada... ” used in subparagraph 129(4)(a)(iii). ... There are, thus, various sources of income for such corporations but income derived from an active business is excluded — a situation diametrically opposite to that encompassed by section 125. ...