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In reversing this finding, Robertson J.A. stated: "... there is no 'personal element' involved in the series of transactions under review. ...

Before affirming a finding of the Tax Court Judge that the taxpayer, in substance, had thereby been deducting a reserve under s. 20(1)(m), McDonald J.A. stated (para. 20): "... ...

Rinfret C.J. stated (p. 1015): "... on the proper construction of section 3(1)(b) an annuity or annual payment, received under the provisions of a contract, such as the present one, in order to be taxable must be an annual profit or gain. ...

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In finding that £90,000 paid by the taxpayer in order to secure the release of a restrictive covenant was a permissible deduction in computing the value of the consideration received by the taxpayer for the granting of the option, Carnwath J. stated (at p. 233): "... ...

Miller J. stated (at p. 3554): "... Paragraph 8(1)(i) does not stipulate that an assistant must be 'required by the contract of employment', but that the payment of salary to an assistant was required by the contract of employment. ...

Lamarre Proulx J. stated (p. 1385): "... The words 'property acquired' must be taken to mean property in which the taxpayer has a right of ownership, or if not such a right, then all the attributes of a right of ownership, as in the case of a conditional sale. ...

., 92 DTC 6123, [1992] 1 CTC 183 (FCA)-- summary under Paragraph (a) Summary Under Tax Topics- Income Tax Act- Section 66.1- Subsection 66.1(6)- Canadian exploration expense- Paragraph (a) no connection betweeen lease payments and exploration In finding that annual rental or other payments to provincial governments made for the purpose of keeping leases or licences to subsurface oil and gas rights current were not CEE, Hugessen J.A. stated (p. 6128): "... ...

In giving relatively little weight to possible inferences to be drawn from Budget Papers, MacGuigan J.A. stated (at p. 6132 and at 6134): "... ...

Strayer J. stated (pp. 6510-6511): "... Normally a person who lends money when he is not in the business of money lending makes an investment unless there are unusual circumstances. ...