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In this connection, the plaintiff’s statement of claim contains, among others, the following three paragraphs which were admitted by the defendant: 8. ...

Justice Rand stated, at 726 (C.T.C. 343): No doubt there is in fact a causal connection between the purchase of the stock and the benefits ultimately received; but the statutory language cannot be extended to such a remote consequence; it could be carried to any length ina chain of subsidiaries; and to say that such a thing was envisaged by the ordinary expression used in the statute is to speculate and to interpret. ...

Catharines Standard case, supra, the issue was whether such items of expense involved in "preparing advertisement, gathering and reporting news, researching and preparing editorials, preparing and editing the copy—" are activities performed in connection with the manufacturing and processing of goods for sale and were therefore qualified activities within the meaning of regulation 5202 (see head- note). ...

Pursuant to subsection 178(2) of the 1973-74 Act, I direct that the Minister shall pay to the solicitor for the defendants the sum of $5,000 as fees and the sum of $150 as disbursements as the defendants’ reasonable and proper costs in connection with all of subject nine actions. 1 *27. (1) For the purpose of computing the taxable income of a taxpayer for a taxation year, there may be deducted from the income for the year such of the following amounts as are applicable: (a) the aggregate of gifts made by the taxpayer in the year (and in the im mediately” preceding year, to the extent of the amount thereof that was not deductible under this Act in computing the taxable income of the taxpayer for that immediately preceding year) to (i) registered Canadian charitable organizations, 2 *Italics mine. 3 *F H Gaudin v MNR, 13 Tax ABC 199; 55 DTC 385; No 688 v MNR, 23 Tax ABC 400; 60 DTC 130; David M Homa v MNR, [1969] Tax ABC 961; 63 DTC 673; P Aspinall v MNR, [1970] Tax ABC 1073; 70 DTC 1669. 4 tFor a similar view see L J Harris v MNR, [1964] CTC 562 at 571; 64 DTC 5332 at 5337, per Thurlow, J. ...

The agreement provided that: 1)       The respondent would lease the premises used in connection with the operation of the clinic to Doctors Campbell and Rooney together with all equipment during the term of the agreement for the sum of $5,000 per month. ...

Since counsel for the appellant indicated that the Minister has agreed to pay all costs, both here and below as contemplated by paragraph 178(2)(a), of the Income Tax Act, I would order, pursuant to paragraph 178(2)(a), that the Minister pay all reasonable and proper costs of the respondent in connection with this appeal. 1 *The assessment under review added the sum of $2,700 to the respondent’s income. ...

Generally, a person who is experienced in business and financial matters is likely to be held to a higher standard than a person with no business acumen or experience whose presence on the board of directors reflects nothing more, for example, than a family connection. ...

Even still subsection 232(10) further confirms the existence of the judiciary's discretion in regard to these seizure sections: 232(10) Where any question arises as to the course to be followed in connection with anything done or being done under this section, other than subsection (2), (3) or (3.1), and there is no direction in this section with respect thereto, a judge may give such direction with regard thereto as, in his opinion, is most likely to carry out the object of this section of allowing solicitor-client privilege for proper purposes. ...

When filing his 1986 income tax return, the appellant deducted a loss of $6,204.80 in connection with his Florida property computed as follows: Expenses Property Taxes $ 450.06 Repairs and Maintenance 841.13 Interest on Loan 3,474.24 Light, Heat and Water 185.82 Commissions 640.10 Travel 870.86 Set-Up Fees 412.08 Common Costs 1,093.27 Total Expenses $ 7,967.56 Less Personal Use 306.75 $ 7,660.81 Less Gross Rents $ 1,456.01 Net Loss $ 6,204.80 The tenants in Florida were tourists not known to the appellant who also stated in cross-examination that he purchased the lot not necessarily to secure a return on a yearly basis but because the property was going up in value. ...

Section 232(10) is instructive: Where any question arises as to the course to be followed in connection with anything done or being done under this section, other than ss. (2), (3) or (3.1), and there is no direction in this section with respect thereto, a judge may give such direction with regard thereto as, in the judge’s opinion, is most likely to carry out the object of this section of allowing solicitor client privilege for proper purposes. ...