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Counsel for the respondent referred me also to my own words in D & B Oilfield Contracting Ltd. v. ...

Where any property of a taxpayer who was resident in Canada immediately before his death that is a property to which paragraphs (5)(a) and (c), or [...], would otherwise apply has, on or after his death and as a consequence thereof been transferred or distributed to (a) his spouse who was resident in Canada immediately before the taxpayer’s death, or if it can be shown, within the period ending 36 months after the death of the taxpayer...that the property has become vested indefeasibly in the spouse...the following rules apply: (c) paragraphs (5)(a) to (d) are not applicable to the property; (d) the taxpayer shall be deemed to have disposed of the property immediately before his death and to have received proceeds of disposition therefor equal to, (ii)...the adjusted cost base to the taxpayer of the property immediately before his death, and the spouse...shall be deemed to have acquired the property for an amount equal to those proceeds; 70(6.2) Election. ...

. — “income of the corporation for the year from an active business” means the total of... ...

Ct.) at 198per Thorson, P. 13 ' If 1 were to vacate this third reassessment, then the second reassessment would come into force. ...

This equipment was retained or disposed of as follows: Not Shipped to Jordan $ 123,687 Shipped to Jordan Sold to GECO in Jordan 667,137 Returned to Canada and not traded to Input/Output 1,290,727 Returned to Canada and traded to Input/Output 2,731,456 Total $4,813,007 Total 3. ...

If we consider tabs 6, 11 and 14 the document should have probably read as follows: Share Capital Issued 9,645 (1986 — 6,500) preferred shares. ...

.: — This appeal is from an assessment for 1988. It involves the application of section 80 of the Income Tax Act. ...

Bonnyville No. 87, MD (part) 054 894 0.9 993 (Medley area) 053 705 0.6 1,175 056 895 0.5 1,790 057 826 0.5 1,652 055 853 0.4 2,132 Sub-total 4,173 2.9 1,439 Grand Centre (part) 062 797 0.6 1,328 063 564 3.2 176 064 326 0.5 652 065 870 1.0 870 Sub-total 2,557 5.3 474 ——— Cold Lake (part) 059 897 1.3 690 060 1,115 3.2 348 Sub-total 2,012 4.5 448 I note that two enumeration areas in the table, EA 063 and 060, do not meet the population density requirement yet they were included in the urban areas of Grand Centre and Cold Lake. ...

.: — These two appeals were heard together on common evidence by agreement of the parties. ...

He thus explained that he had obtained a booklet from Revenue Canada, which was filed in evidence, entitled Registered Charities: Questions & Answers. ...