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Subsection 152(8) is quite clear and precise, ”... subject to being varied or vacated on an objection or appeal to this Part...” ...

"within the meaning of subsection 82(1) of the Income Tax Act ("Act") and consequently were required to be included in the computation of income. and (b) amounts equal to the dividends received ”... were payable in the year to a beneficiary... ...

Evidence of transactions of the sale and purchase of real estate by an appellant after the years under review in an appeal is admissible: Os/er Hammond & Nanton Ltd. v. ...

& Co. v. Banque Industrielle de Moscou, [1933] A.C. 289 (H.L.); Kraupner v. ...

McHugh to have available, under his control, the larger, more comfortable, better equipped and probably safer aircraft — "Bonanza", and I am sure he intended to and hoped to find some business use for it, perhaps even some regular business use for it. ...

The proper approach is also described in Dreidger, Construction of Statutes, 2nd edition, at page 14 as follows: In the decisions the word shall has been divided into two categories — mandatory and directory. ...

R. 282. 2 [1960] S.C.R. 391; [1960] C.T.C. 69; 60 D.T.C. 1047. 3 [1960] C.T.C. at page 76 (60 D.T.C. 1050). 4 Idem. 5 59 D.T.C. 1001. 6 Subsection 248(1) defines "property" to mean: "... property of any kind whatever whether real or personal or corporeal or incorporeal and, without restricting the generality of the foregoing, includes a) a right of any kind whatever, a share or a chose in action, b) unless a contrary intention is evident, money.... ...

& W. 171; Rex v. Lovitt, (1912) A.C. 212] is that where a corporation has more than one residence and the payment of a simple contract debt owed by it has been localized either by the course of business between the parties or by the express terms of the contract, the situs of such debt is in the country where the payment of it has thus been localized. ...

Applying this reasoning to the facts of the instant case, it would seem that the transfer of property to the appellant was a transfer made “ virtue of” the interim relief order within the meaning of subsection 160(4) of the Act, up to the amount of the arrears owed the appellant by Mr. ...

., [1961] CR 85 at 98 where he said that these words "have the same meaning as ‘with all due diligence’ or ‘within a reasonable time' ”. ...