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The statement of concern arose out of the circumstances that led Olma Brothers Realty Ltd to sue the plaintiff and the Weitemeyers personally by writ issued in the Supreme Court of British Columbia July 21, 1969 for a balance of $2,000 on account of its commission on the purchase of the new Burnaby apartment site and $5,095 fees and disbursements for arranging financing and other services in connection with the 59-suite apartment built on it. ...

It is contended that under such circumstances, the activities of the appellant as president of his securities company are to be considered as acts performed exclusively in connection with the selling of shares to the public for the account of that company. ...

“Dr Holland testified the structural control in both ore bodies was in a north-south direction and because Jersey lay to the west of East Jersey, there was, in his words, no structural connection between the two ore bodies. ...

This was coupled by her with her desire for a business of her own independent of her husband, and with her fear about the contingent obligations of the Miller company in connection with the sales of mobile homes. ...

On his advice this group incorporated the plaintiff company and at all times they were the shareholders and had the following number of shares: No of shares \N J Britton 4 Wm S Baird 3 Donald K Van Luven 2 John M Baird 1 A main reason for the incorporation was that the members of the group were concerned about having a personal liability in connection with the proposed undertaking. ...

This issue was in connection with a development which was begun in or about 1963 and was completed in 1965, which again was in the central area of Vancouver. ...

Instead of repeating those facts in full as they were presented and further commented on by counsel for the respective parties, it may suffice if I summarize these in substance because there appeared to be little or no dispute about what actually happened—the real issue being what interpretation should be given to those facts and the sequence in which they occurred in connection with the relevant statutory provisions. ...

Mr Hanley, a retired gentleman who formerly had carried on a real estate business in White Rock and who was called as a witness by the appellant, testified that the appellant had been in and out of his office in connection with land that he wanted to sell (not the County Down land) and in his conversations he had indicated that he intended ‘o have one of the suites in County Down as his permanent home. ...

I cannot, however, in view of the intimate connections not only between both corporations but also between both Mr and Mrs Melzack, not because one happens to be the spouse of the other but merely because they are both intimately involved in the operations of both companies, come to any other conclusion but that one of the main reasons for the existence of both corporations in 1966 and 1967 was to reduce the amount of taxes that would otherwise be payable. ...

The documents in connection with the bank financing (Exhibits 1-3 and 10-16) all indicate ownership in Blume and Tanz. ...