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Article 2 — Mining and Sale of Ore 2.01 Gibraltar shall, once in every calendar year, in relation to the Claims, submit to Cuisson the following: (a) a written estimate of the mineable tonnage of ore, and grade of ore, contained in the Claims, such estimate to be based on calculations made in accordance with Gibraltar’s standard engineering practice; (b) a written estimate of the Preparation Costs of the Claims and of the Gibraltar Granite Lake Claims; (c) a tentative schedule for mining of ore in the Claims made in accordance with Gibraltar’s standard engineering practice. ... Article 5 — General 5.01 This Agreement will be in force for Ninety-Nine (99) years from the date hereof or until such earlier date that Gibraltar shall give notice to Cuisson that the Claims have been mined to their full economic potential and all ore derived from the Claims has been fully paid for. ... The $922,825 was made up of: Preparation Costs $454,980 Royalties and Capital Taxes $ 75,680 Excess of Costs of Production and Marketing over sale price of copper $392,165 $922,825 In keeping the accounts of the operation what the appellant appears to have done was to charge initially in its accounts the whole of its expenditures, of which the amounts mentioned formed a part, then to transfer amounts to Cuisson’s accounts and there show them as if Cuisson were carrying on a mining operation and to treat the amounts so transferred as receivables in the appellant’s accounts. ...

It is clear from the foregoing, it seems to me, that the trial judge did not wholly accurately describe the law when he said that ”... an expenditure properly deducted according to accounting standards would be deductible for tax purposes unless prohibited by some provision of the Act. ... (as he then was) said, ”... be answered having regard to the facts of the particular case and the weight which must be given to a particular circumstance must depend upon practical circumstances. ... First, the meaning of the word mine”, inter alia, ” is by no means fixed and is readily controlled by the context and subject matter.” ...

I do not think that the words in paragraph (h) — “grant, subsidy or other assistance from a... public authority” — have any application to an ordinary business contract negotiated by both parties to the contract for business reasons. ...

The first of these is Day & Ross Ltd. v. R., [1976] C.T.C. 707, 76 D.T.C. 6433 where Dubé J. held that fines paid by a trucking business for its trucks being loaded above weight restrictions were deductible as a business expense. ... Cullen J. appears to have held that these expenses, as in the Day & Ross case, were unavoidable and therefore they met the test of having been incurred for the purpose of earning income. ... It would frustrate the purposes of the penalties imposed by Parliament if after paying those penalties exigible by law a taxpayer were then able to share the cost of that penalty — and the higher his marginal rate of taxation the more he could share — with other taxpayers of Canada by treating it as a deductible expense and thus reducing his taxable income. ...

Le Dictionnaire Quillet de la Langue Française gives as the first meaning of the adjective “supposé” — “Donné comme vrai quoique faux”, and of the verb “supposer” — “Poser une chose pour établie, afin d’en tirer ensuite les conséquences”. ...

The defendant, being ignorant of this situation, took possession of the goods and agreed to sell them to a firm of cotton spinners, Messrs Micholls, Lucas & Co. ... In Jarmain v Hooper (1843), G M & G 827 the defendant had secured judgment against one “Joseph Jarmain” after which he took out a writ of fl fa. ... The case of Wilson v Tumman (1843), G M & G 236 was decided by Tindal, CJ in the same year. ...

Harnett & Richardson solicited many residents of Bermuda as potential policy holders, and provided rate quotations to others there. ... Harnett & Richardson and, at the same time, handed over to that firm the respondent's insurance policies being effected on the lives of two local residents. ... Smidth & Co. v. F. Greenwood (Surveyor of Taxes), [1921] 3 K.B. 583 (C.A), affirmed [1922] 1 A.C. 417 (H.L.), and more recently in Firestone Tyre & Rubber Co. ...

These issues must be analyzed with the relief sought on the motion in mind — that of securing a judgment before trial pursuant to Rules 341 or Rules 432.1 to Rule 432.7 of the Federal Court Rules. ... Moreover, in its ordinary and natural meaning “seizure” as understood at common law is “a forcible taking possession”: Johnston & Co. v. ... Telford, [1987] 2 S.C.R. 193, [1987] 6 W.W.R. 385; Atlantic Lines & Navigation Co. ...

Appeal allowed in part. 1 Transcript, pages 40 — 43 and 110 & 111; Exhibit P-5. 2 15. (1) Where in a taxation year... ...

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. ...