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.: — This application for judicial review was heard together with that in file A-602-95. ...

When the taxpayer sought to deduct those expenses — $1,338 for the 1991 taxation year and $3,315 for the 1992 taxation year—from his employment income, the deductions were disallowed. ...

.); Coastal Construction & Excavating Ltd. v. R. (1996), 97 D.T.C. 26 (T.C.C.), at 31-2 ...

I would correct the formal judgments herein by adding after the word " warrants" in the second line of the second paragraph the words "as well as all extracts and copies thereof". ...

Effective February 1, 1930, Michigan Central leased — more accurately subleased — the railroad property, along with other properties, to New York Central for a term of 99 years (“the 1930 lease"). Under the lease, Michigan Central also “leased" — again more accurately, I think, assigned — to New York Central the Canada Southern shares owned by it; Michigan Central appears, however, to have remained the shareholder of record of these shares. ... Marsh & McLennan, Limited, [1984] 1 F.C. 609; [1983] C.T.C. 231 and The Queen v. ...

It was among the 600-odd companies subsidiary of Gulf & Western Industries Inc. ... The "opinion" of a lawyer alone does not prove the law — he must be in a position to testify that such is in fact the law. ...

We would further direct the payment of the appellant’s costs both here and in the Trial Division. 1 SC 1970-71-72, c 63, as amended by SC 1973-74, c 14, subsection 58(1). 2 ”{PC 1974-1531, SOR/74-419. 3 Subsection 221(2) reads as follows: ‘‘(2) No regulation made under this Act has effect until it has been published in the Canada Gazette but, when so published, a regulation shall, if it so provides, be effective with reference to a period before it was published.” 4 + Emphasis added. 5 Compare Industrial Acceptance Corp Ltd v Treasurer of Ontario, 30 DLR (2d) 497, per McLennan, J at 500. 6 * See Craies on Statute Law (7th edition), p 388. ...

.: — This appeal is brought pursuant to subsection 172(3) of the Income Tax Act (the “Act”) from a notice of intention, issued by the Minister of National Revenue, to revoke the appellant’s registration as a charity as provided for under subsection 168(1). ... This approach merely reflects the understanding that “the law of charity is a moving subject which may well have evolved since 1891”: per Lord Wilberforce in Scottish Burial Reform & Cremation Society v. ...

Toutefois: a) la fraction de la perte autre qu’une perte en capital ou de la perte agricole, selon le cas, subie par la corporation pour une année d’imposition se terminant avant cette date, et qui peut raisonnablement être considérée comme étant la perte qu’elle a subie dans l’exploitation d’une entreprise, est déductible par la corporation pour une année d’imposition donnée se terminant après cette date, (i) seulement si cette entreprise a été exploitée par la corporation à profit ou dans une attente raisonnable de profit tout au long de l’année donnée, et (ii) seulement jusqu’à concurrence du total du revenu de la corporation provenant de cette entreprise pour l’année donnée et — dans le cas où: des biens sont vendus, loués ou aménagés ou des services rendus dans le cadre de l’exploitation de l’entreprise avant cette date — de toute autre entreprise dont la presque totalité du revenu est dérivée de la vente, de la location ou de l’aménagement, selon le cas, de biens semblables ou de la prestation de services semblables; et.... ...

., c/o Ryan, Graser & Smith, P.O. Box 38, Fredericton, N.B. E3B 4Y2. ... (signature) John (?) Church Signature of an authorized signing officer of the Corporation Secretary Position or Rank of Officer Date July 21 1979 (Appeal Book, at page 14). ...