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Vanderpeet [2]. lacobucci J. explained the difference between questions of law, fact and mixed law and fact in Canada (Director of Investigation & Research) v. ... R.. [1987] 1 S.C.R. 32 (S.C.C.) at 52-55. 24 ^ Bronfman Trust, supra, at pages 52-53. 25 Bronfman Trust, supra at page 54. 26 l^Bronfinan Trust, supra at page 53. 27 See, e.g., Canada Safeway Ltd. v. ... In my view, the reasoning in Mark Resources is consistent with the primary task of the Courts — i.e., determining the commercial and eco nomic realities of the transaction at hand. ...

I am electing my — the argument will come shortly. It’s a rule of thumb. ... There was no — it seemed at that time $5,000 for this, when it came in, was not unreasonable. ... You want to know — my own thought, my own recommendation was that something should be paid on that. ...

R.^ [31] and Pike v. /?., [32] such contributions were found to be non-deductible. ... Black’s Law Dictionary defines benefit as “Advantage; profit; fruit; privilege; gain; interest.” [33] In a contractual context, which is the context that is relevant here: “benefit” means that the promisor [in this case, the respondent] has, in return for his promise, acquired some legal right to which he would not otherwise be entitled. ^ [34] The phrase “all benefits” as used in section 39 is, in my view, broad enough to encompass the contractual entitlements acquired by the respondent pursuant to the terms of her purchase of service contract. ... Application dismissed. 1 R.S.C. 1985, (Sth Supp.) c. 1. 2 ^Applicant’s Record, at 15-91. 3 Ibid., at 93-98. 4 Ibid., at 16. 5 $ Ibid., at 89 [emphasis in original]. 6 Ibid., at 9. 7 lbid. ...

The tax carries the title of “ Natural Gas and Gas Liquids Tax". ... A-618-89 / A-620-89 for the cases of the first appellant and A-619-89 / A-621-89 and for those of the second appellants), on appeal from judgments of the Federal Court-Trial Division, reported [1990] 1 C.T.C. 84. ... There can be no doubt that the use of the word “ shall” is normally imperative [1]. ...

Canadian Reynolds Metals Company Limited — Société Canadienne de [Indexed as: Canadian Reynolds Metals Co. v. ... Maden & Ireland Ltd., 38 T.C. 391, [1959] 3 All E.R. 356; Tank Truck Transport Ltd. v. ... These include cryolite (NA,AIF,), aluminium fluoride (AIF sodium carbonate (soda ash — NA,CO,) and calcium fluoride (fluorspar — CAF,). ...

.: — By an order of September 29, 1992, the Trial Division dismissed the appellant’s application under section 179 of the Income Tax Act R.S.C. 1952, c. 148, as amended by S.C. 1985, c. 45, to hold proceedings in camera. ...

. \ In brief these facts are as follows: in 1969 the respondent, represente by the Department of Public Works, expropriated the appellant's existing property for the purpose of building the Mirabel airport facilities. ...

Sometimes people get away with it but it just — an absolute requirement and particularly those people who are in business. ...

There are two completely separate operations here: the first involves payment by Piché, Charron & Associés Inc. by means of a cheque for $152,151.78 and acceptance by the appellant of the cheque in question. ...

.: — This is an application for judicial review of a decision of September 27, 1996 of the Chief Judge of the Tax Court of Canada in which he refused the request for an adjournment of the hearing of the applicants’ eight appeals which was to take place October 9, 1996. ...