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They ran no risks whatsoever in conveying the property from one company to another, because they could simply have reversed the whole proceeding by another agreement, and so I must find, on my interpretation of the definition of Lord Justice Diplock (in Snook v London & West Riding Investments Ltd.) and in view of what took place in this case, that the agreement was never intended to be implemented in the manner in which it reads, but that it was always intended that Stuart would continue to operate the business and merely put money into Grover until the loss was used up and then the property could be put back where it belonged and where, I feel, it had never, in law, left. ... In effect, while he did not use the word, in the passage from his reasons for judgment quoted earlier herein, the learned Chairman of the Tax Review Board did find later in his reasons that the transaction between Stuart and Grover was a “sham” as that term was defined by Lord Justice Diplock, as he then was, in the well-known judgment in Snook v London <& West Riding Investments Ltd, [1967] 1 All ER 518. ...

(London: Stevens & Sons Ltd., 1984) at 918-19. 6 ^Kieboom v. Minister of National Revenue (1992), 92 D.T.C. 6382 (Fed. C.A.). 7 The term “amount” is thus defined in subsection 248(1) of the Income Tax Act: “amount” means money, rights or things expressed in terms of the amount of money or the value in terms of money of the right or thing, except that, (a) notwithstanding paragraph (b), in any case where subsection 112(2.1), (2,2) or (2.4), or section 187.2 or 187.3 or subsection 258(3) or (5) applies to a stock dividend, the “amount” of the stock dividend is the greater of (i) the amount by which the paid-up capital of the corpora tion that paid the dividend is increased by reason of the payment of the dividend, and (ii) the fair market value of the share or shares paid as a stock divi dend at the time of payment, (b) in any case where section 191.1 applies to a stock dividend, the “amount” of the stock dividend for the purposes of Part VI. 1 is the greater of (i) the amount by which the paid-up capital of the corpora tion that paid the dividend is increased by reason of the payment of the dividend, and (ii) the fair market value of the share or shares paid as a stock divi dend at the time of payment, and for any other purpose the amount referred to in subparagraph (i), and (c) in any other case, the “amount” of any stock dividend is the amount by which the paid-up capital of the corporation that paid the dividend is in creased by reason of the payment of the dividend; 8 % Charrier v. ...

Thus, § 7601 gives the Internal Revenue Service a broad mandate to investigate and audit "persons who may be liable” for taxes and § 7602 provides the power to "examine any books, papers, records, or other data which may be relevant... ...

A court should ask — what would the words of the statute be reasonably understood to mean by those governed by the statute? ... Appeal dismissed. 1 “In Turgeon v The Dominion Bank, [1930] S.C.R. 67 at p 71, Newcombe J noted that the maxim “... no doubt has its uses when it aids to discover intention; but, as has been said, while it is often a valuable servant, it is a dangerous master to follow. ...

.: — This is an appeal from a decision of the Tax Court of Canada. Succinctly stated, the issue to be decided is whether a lump sum payment received by the appellant taxpayer, an American citizen and resident of Canada, is exempt from taxation in Canada by reason of the Canada-United States Income Tax Convention (1980), as amended (the “Convention”). ... (Release no. 84-128 Aug. 16/1984) The view has been expressed elsewhere that as a result of the Department of Finance’s endorsement, the Technical Explanation constitutes either an agreement or instrument within Article 31(2)(a) or (b) of the Vienna Convention or a subsequent agreement within Article 31(3)(a), rather than a supplementary means of interpretation within Article 32 of the Vienna Convention: see The Partners of Davies, Ward & Beck and Brian J. ...

.: — This is an appeal from a judgment of the Trial Division, pronounced on May 18, 1995, which set aside a determination by the Minister of National Revenue that excise tax paid by the respondent, Canadian Turbo, on the sale of gasoline and diesel fuel was not refundable. ... (London: Sweet & Maxwell, 1977); Bryan A. Garner, A Dictionary of Modern Legal Usage, 2nd ed. ...

Culver himself was very directly on point in his expert report (Appeal Book, appendix /, at page 6): Faced with a choice between the alternative of accruing or not accruing the unbilled income, I would opt for the former. ... Kohler, in A Dictionary for Accountants, 1957 edition, page 408, defines it as “ collectible, whether or not due. ... Gardner Mountain & D'Anbrumenil, Ltd. (1947), 29 T.C. 69, at page 93 was willing to accept "an estimate of what the future remuneration will amount to" and even "a discounting of the amount to be paid in the future.” ...

Langan, Snell’s Principles of Equity (London: Sweet & Maxwell, 1982) at 41. ... This Part as it relates to matters preliminary to the issue of the letters patent and supplementary letters patent are directory only; and no letters patent, or supplementary letters patent, issued under this Part shall be held void for any irreg- ularity, insufficiency or want of compliance herewith as respects such preliminary matter, … This section does not help the appellants. ... First, I am of opinion that the phrase “consideration that includes shares, ” in its plain and ordinary meaning, cannot refer to consideration that consists of a simple promise to issue shares. ...

Waters—Law of Trusts in Canada p 90. 2 [1895] 2 Ch 370 at 373;. 43 Digest 588, 376 approved in Re Oldfield, Old field v Oldfield, [1904] 1 Ch 549; 43 Digest 585, 339. 3 + [1897] 2 Ch 12, at 14; 43 Digest 552, 17; and see also Re Burley, Alexander v Burley, [1910] 1 Ch 215; 43 Digest 588, 377. 4 + Underhill’s Law of Trusts, supra. 5 Melroy v Lord, 4 DeG, F&J 263 at 274. ...

In effect, the respondent, by transmitting the natural gas owned by its customers, received from the facilities of the producers, acts as a sort of common carrier for the transportation of gas to the facilities of other natural gas transmission companies. « The transmission of natural gas is effectuated through what is termed "mainline pipes" for which purpose the respondent, in common with other transmission companies, utilizes compressors at intervals along the mainline pipes. ... Ltd. [[1909] 1 Ch. 218 at p. 236] Farwell L.J. said that: A written instrument must be "construed according to its sense and meaning, as collected in the first place from the terms used in it, which terms are themselves to be understood in their plain, ordinary, and popular sense, unless they have generally in respect to the subject-matter, as by the known usage of trade, or the like, acquired a peculiar sense distinct from the popular sense in the same words.... ” [Emphasis added.] ...