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The horse inventory was reflected as follows (the monetary values were provided by the appellant): As at January 1990 Item Value Value 2 mares (over 4 years old) $6,000 1 stud 5,000 2 geldings (over 4 years old) 2,000 2 yearlings 1,000 5 two-year-olds 3,000 1 pony (for family) $ 500 $17,500 In 1992 4 mares (values not itemized) 1 stud 3 aged geldings 2 yearlings 2 two-year-olds 3 foals 1 mare (for family) $20,500 As noted earlier, the plan was to have five good brood mares producing profitable sales of offspring. ... Even with lower interest rates in 1984 (10 A) and in 1985 f ^), Mr. Hoeft said he was unable to borrow to begin his feeder-cattle operation again. ...

Although Jehovah's Witnesses as a group or body have no organization as that term is ordinarily used, but are controlled and have their functions and activities directed by the directors of the Watch Tower Bible & Tract Society, and although they claim not to he a religious sect, nevertheless I think the evidence shows that they are a group which, inasmuch as they appear to have a particular system of faith or belief, might be said to come within the ordinary and general conception of the term, “religious denomination”. ... As Maclean, J. stated in Re Bien and Cooke (1944), 81 C.C.C. 316; [1944] 2 D.L.R. 137: ”... various denominations use various forms of ordination and if the procedure is satisfactory to the congregation, as appears to be in this instance, that should be considered sufficient form...”. ...

The appellant does not have control over the units; they are at the retailers and this is certainly the best location for them to serve as advertising. 3.02.5 In his testimony the witness referred to a letter to the appellant by the accounting firm Caron, Bélanger, Dallaire, Gagnon & Associés on August 12, 1983, which the respondent had appended to its reply to the notice of appeal as an argument in support of its own position. ... The test he adopted at 213 was ”... to say that capital expenditure is a thing that is going to be spent once and for all, and income expenditure is a thing that is going to recur every year", although he recognized that this test was not "to be a decisive one in every case”. ...

. / [7] The Re-Transfer: In October 1990, the Appellant caused 560233 to transfer the residence to her for total consideration of $425,000. [8] She stated there were no further concerns that it was at risk of seizure by creditors. ... I draw no negative inferences from his failure to advise Counsel for the Respondent of his intention to do so. 12 ^The Law of Evidence in Canada, Sopinka & Lederman, Bryant, 1992 at p. 156. 13 T/ie Law of Evidence in Canada, supra, see footnote 53 at p. 173; and see also Jugden v. ...

(f) Signs- In the course of his audit, Bain examined an invoice from Classic Sign & Design which appeared to reflect the acquisition by the Corporation of three signs. ... Appeal allowed in part. 1 *The issue with respect to club fees was abandoned by the Appellant at trial. 2 ^See footnote 1. 3 • Counsel for the Appellant informed the Court that this is a consequential result of the as sessment of the prior years and does not raise a separate issue. 4 Exhibit R-2, tab 70. ...

Ct.) at 857. 13 ^Pure Spring, supra, at 857. 14 /?. v. Deputy Federal Commissioner of Taxation (S.A.) (1926), 37 C.L.R. 368 (Australia H.C.) at 373, cited in Pure Spring, supra, at 857. 15 The nature of an appeal has been considered by the courts on several occasions. In Vine- land Quarries & Crushed Stone Ltd. v. Minister of National Revenue (1970), 70 D.T.C. 6043 (Can. ...

London & W. Riding Invest. Ltd., [1967] 1 All E.R. 518 at pages 528-29: As regards the contention of the plaintiff that the transactions between himself, Auto-Finance, Ltd. and the defendants were a "sham", it is, I think, necessary to consider what, if any, legal concept is involved in the use of this popular and pejorative word. ... A clear exposition of the idea is found in The Principles of Income Taxation by Hannan and Farnsworth (London, 1952, Stevens & Sons Limited). ... Attorney-General (1869), 4 E & I App. 100 at page 122, and Lord Halsbury in Tennant v. ...

In construing a penal section there is the unimpeachable authority of Lord Esher in Tuck & Sons v. ...

Third point at issue The appellant was a partner in the firm of Faucher Daviault & Associés, Chartered Accountants. ...

.: — This is an appeal by John Gilvesy from an income tax assessment for 1987 in which the Minister of National Revenue (“Minister”) added to his income the amount of $536,827, being the purported value of a benefit, an option to acquire property bearing civic number 272 Dundas Street in London, Ontario (“Dundas property”), conferred by him on his wife, Elizabeth Gilvesy: subsection 56(2) of the Income Tax Act (“Act”). ...