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It was argued that the words ‘‘are imported’ ‘ in section 41, when used with regard to goods, cannot refer to goods that have been imported but must refer only to goods that are being imported, and that the words ‘‘the value so determined shall, until otherwise provided, be the value upon which the duty on such goods shall be computed and levied’’ clearly contemplate future use of the determination. ... When goods subject to tax under this Part or under Part • Al of this Act arc* sold at a price.... ...

Hyde & Ahern, Attorneys for the Respondent, that any demolition of the buildings could only be done pursuant to and in accordance with the terms and provisions of the said Deed of Sale above referred to and not solely for the purpose of reducing or cutting down removal costs or expenses, the whole as more fully appears from a copy of the said letter, the original of which is in the hands of the said attorneys who will have to file same at enquete in default whereof secondary evidence of said letter will be made. 7. ... Clause 7 of the Conditions of Sale to the fulfillment of which the petitioner bound and obliged itself reads as follows: " 7th. ...

. * Notice may be given in various other ways — for example, in an economic statement by the Minister of Finance, a ministerial declaration (in Quebec), draft legislation, or even a press release. ...

She identified Exhibit R-6, a letter signed by the appellant on Cowling & Henderson letterhead, Barristers and Solicitors, but she felt that she was dealing with the appellant as a person in authority in the Company and not as its lawyer. ... Metropolitan Police Force, 45 D.L.R. (4th) 318 (S.C.C.) and Matheson & MacMillan Ltd. v. ... & P.E.I.R. 189 at page 194 (P.E.I.S.C.) as authority. On the main issue of due diligence or reasonable care under subsection 227.1(3), the Minister says that the Company should have kept a separate account as in James V. ...

The agreement with Mercer, Lauder & Company to purchase the bonds, debentures and stock of the appellant was actually entered into on May 31, 1950. ...

., at 5241. 4 S.C. 1980-81, c. 48, ss. 10(7). 5 $ Ibid., at 5241, see also Mattabi Mines Ltd. v. ...

., [1986] 1 C.T.C. 2262, 86 D.T.C. 1214, as well as Les Conventions entre actionnaires, Editions Wilson & Lafleur, Martel Ltée, 1985, under the authorship of Paul Martel. ...

Was the " expense" in question incurred by the taxpayer for the purpose of gaining or producing income from the business? ...

The passage reads as follows: [Tax convention liberally interpreted] The accepted principle appears to be that a taxing Act must be construed against either the Crown or the person sought to be charged, with perfect strictness — so far as the intention of Parliament is discoverable. ...

This argument, however, puts a very narrow interpretation on the words ”.... amount... received... in recognition of his long service" in the definition of "retiring allowance” in subsection 248(1) of the Income Tax Act. ...