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III — Finding I therefore conclude that whether the right to a credit arises at the time when the United Kingdom tax accrues and becomes payable or whether it arises only when the tax is actually paid the credit must in both cases be calculated by translating the amount of tax payable in sterling into Canadian dollars in accordance with the weighted average rate of exchange prevailing during the taxation year under consideration. ... I do not believe that Parliament intended such a result — namely, that the amount of tax credit should be affected by variations in the rate of foreign exchange. ... The applicable section of the UK Income Tax Act provided as follows: Para. 2(1) — Subject to the provisions of this schedule, where, under the arrangement, credit is to be allowed against any of the United Kingdom taxes chargeable in respect of any income, the amount of the United Kingdom taxes so chargeable shall be reduced by the amount of the credit. ...

.: — The question raised in this appeal is whether the judge of the Tax Court of Canada was correct in vacating the respondent’s assessment for the taxation years 1987 and 1988 on the basis that the Minister of National Revenue had not acted “with all due dispatch” in the exercise of his statutory duty imposed by subsection 152(1) of the Income Tax Act! ... Conseil de la Sauté & des Services Sociaux (Montréal) v. City of Montréal), [1995] 1 C.T.C. 223, 171 N.R. 191 and Québec (Communauté urbaine) v. ... Subsection 152(8) in turn says “An assessment shall... be deemed to be valid and binding notwithstanding any... defect or omission... in any proceeding under this Act relating thereto.” (”“.. une cotisation est réputée être valide et exécutoire malgré... tout vice de forme ou toute omission... dans toute procédure s’y rattachant en vertu de la présente loi”). ...

Yours very sincerely, Orville Kerr — President ORVILLE KERR LIMITED At approximately the same time an announcement was inserted in the Ottawa newspapers which stated, inter alia: Arrangements have been made for the continuation of service on Orville Kerr’s many Fire and Casualty General Insurance accounts by the staff of Farquhar Bethune Insurance Limited. ... In respect of the non-competition covenant as set forth in paragraph 4 of the agreement supra, it should be pointed out that the viva voce testimony of Mr Farquhar, the President of the respondent, was to the effect that he did not direct his mind to the necessity of a non-competition clause because of the precarious state of Mr Kerr’s health at that time; that the inclusion of the clause in the agreement resulted from.. the caution of my attorney” (Transcript p 47); and that because of a substantial improvement in the health of Mr Kerr, he had gone back into the fire and casualty business in the last two or three years and has taken back “... a lot of the business we were entrusted to service (Transcript p 34). ... The fact that the transaction was characterized in the oral evidence of Mr Farquhar and in the written agreement as a payment “... for access to the Operator’s fire and casualty customers’ lists and related policy files to permit the Company to commence servicing such customers, and not as consideration for any proprietary interest which the Operator may have therein.” does not alter the true nature of the transaction. ...

Swinton & Pendlebury Borough Council [[1965] 1 W.L.R. 576]. Lord Parker C.J. stated that the control test was perhaps an over-simplification. ... Minister of Pensions & National Insurance [1967] 1 Q.B. 156]. Professor Atiyah, supra, at 38-9, ends up with Lord Wright’s test from the Montreal Locomotive Works case, as he finds it more general than Lord Denning’s which he sees as decisive in only some cases. ... John Dawson & Partners (Contractors) Ltd., [1976] 3 All E.R. 817, and the two majority judges, supra, at 824, 831, each described it as “very helpful.” ...

It was agreed that the terminal was under construction in the years 1980 — 1986, inclusive. For the taxation years 1980 — 1986, inclusive, the appellant Saskatchewan Wheat Pool claimed capital cost allowance, and for the taxation years 1980— 1985, inclusive, investment tax credits, on its portion of the capital costs of the terminal. ... Subsection 127(5) provides for investment tax credits whereby there may be deductions from taxes otherwise payable: 127. (5) There may be deducted from the tax otherwise payable by a taxpayer under this Part for a taxation year an amount not exceeding the lesser of (a) his investment tax credit at the end of the year, and (b) the aggregate of (i) $15,000, and (ii) '/ the amount, if any, by which the tax otherwise payable by him under this Part for the year exceeds $15,000. ...

The respondent, in paragraph 9(1) of its reply to the notice of appeal, alleged that the assessment attacked by the appellant had been made on the assumption that the acquisition of 167 shares in Siebens Leaseholds Ltd, the acquisition of an inventory of petroleum and natural gas leases by Siebens Leaseholds Ltd and the trading therein, the negotiations with respect to certain of these leases owned by Siebens Leaseholds Ltd, the incorporation of Siebens Oil & Gas Ltd, with the transfer of all the assets and liabilities of Siebens Leaseholds Ltd thereto, and the sale of the shares of Siebens Leaseholds Ltd at a time when its assets included only specific leases sought by Canadian Export Gas & Oil Ltd, were part of a scheme for profit-making by the Appellant and the two other shareholders of Siebens Leaseholds Ltd; The appellant did not challenge the allegation that the respondent had, in assessing, assumed those facts. The onus was therefore on the appellant to disprove them.* [3] In particular, the onus was on the appellant to disprove the assumption “that the acquisition of 167 shares in Siebens Leaseholds Ltd..and the sale of the shares of Siebens Leaseholds Ltd at a time when its assets included only specific leases sought by Canadian Export Gas & Oil Ltd, were part of a scheme for profit-making by the appellant...”. ...

Canada Wire & Cable Ltd. (1984), 81 C.P.R. (2d) 39 at 45: Optical waveguides are used for the transmission of light waves. ... " How well such a definition accommodates glass fibre is shown by the fact that even by 1983, Webster's Third New Collegiate Dictionary includes the following in its definition of "cable": “... something resembling or fashioned like a cable'a fibre-optic [cable]'". ... Commissioners of Inland Revenue [[1897] 1 Q.B. 175 at 182]: The rule of construction which is called the ejusdem generis doctrine or sometimes the doctrine “ noscitur a sociis” is one which, I think, ought to be applied with great caution because it implies a departure from the natural meaning of words in order to give them a meaning which may or may not have been the intention of the legislature. ...

This appeal concerns the Pool’s right to claim inventory allowance in connection with its dealings for the Canadian Wheat Board in high quality grains (of a quality graded higher than feed grain — often referred to as “Board grains’’). ... But, the appellant contends — and its whole case rests on that contention — that in spite of the terms the parties used in their contract, and whatever intention or comprehension they may have had at all times, what they actually did was to create between them the relations of vendor and seller. ...

Then the subsection, by its reference to subsection (1), applies to such proceedings the laws relating to prescription and the limitations of actions in force — in this case in Manitoba and for the present purposes taken to be six years. ... For the Company it is pointed out that since prescription did not then apply to the Crown, the phrase “at any time” should not be given a meaning that would be merely a vague affirmation of the Crown’s prerogative — that would be an absurdity — but should be assigned a meaning that would give it some reasonable function in the operation of the 1915 statute. ...

Reichmann & Son Limited and Webb & Knapp (Canada) Limited in connection with the acquisition of Flemingdon Park. ON MOTION duly made, seconded and unanimously carried, it was RESOLVED — 1. ...