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This direction proceeds from a laborious inquiry and this is what prompted the departmental direction: It is recommended that directions under Section 138A(1) be made against the above-noted persons (Estate of Henri Giguere, Yvonne Giguére, Marcel Giguère, René Giguere and Robert Giguere) in connection with the sale to Giguére Automobile (1964) Inc. of their common shares of Giguére Automobile Limitée and Location Laurentienne Inc. ... It is noted in this connection that General Motors does not normally permit the sale of goodwill on the transfer of its franchise and this eliminates the most likely source of a capital gain. ...

Between November 18, 1965 and January 5, 1966 Rosenblat had been in Europe in connection with the operation of his regular business, a chemical plant in New York, and, in addition, on his return had been in New York and also in Toronto before January 5, 1966. ... On the settlement, the appellant probably received most of the gains or profits Harbinson made in connection with his dealings in these shares he appropriated from the appellant. ...

It appears to be perfectly sound to state that—“if” the judgment issued by me on September 24, 1963 had gone one step further and had referred the relevant assessments in respect of the appellant’s 1958, 1959 and 1960 taxation years back to the Minister for re-assessment thereby giving him the opportunity of taking into account, as of the said date of September 24, 1963 (that date is important because the ultimate purpose of this motion is to establish the appellant’s right to interest at 6% on the amounts of overpayment of tax totalling the sum of $469,934.67 calculated in accordance with subsections (3) and (3a) of Section 57 of the Act covering interest on overpayments of tax), the capital cost allowance and deferred exploration and development expense which had previously been agreed to between the Minister and the appellant as being the amounts to which the appellant was entitled in respect of the said taxation years—the appellant could then have brought itself within Section 57 (3a) of the Act by pointing to a decision of this Board (a court of record) wherein it was determined that the taxes payable by it in connection with its 1958, 1959 and 1960 taxation years were less than the respective amounts assessed by the relevant assessments under Section 46 of the Act from which an appeal was taken, the Board’s decision making it appear that there had been overpayments of tax for the three taxation years in question. 4. In his above-quoted letter dated November 6, 1968, the Deputy Minister stated that there was no statutory authority to pay any interest (it should be carefully observed that the Act provides for interest at 3% under Section 57(3) on an ordinary overpayment of tax but interest at 6% under Section 57 (3a) where the overpayment is apparent from a decision of the Minister or from one of the three courts mentioned therein) in respect of the tax of $469,934.67 being remitted in connection with the appellant’s 1958, 1959 and 1960 taxation years explaining that Section 57 of the Act was not applicable “because of the time limits”. 5. ...

The general intent of this Agreement is that the Commission itself and at its own expense shall perform or cause to be performed all the work required to change over the Company’s existing generating units and facilities from 25 cycles to 60 cycles and that the Company shall not be put to any expense whatever in connection with the actual change-over operation. ... The appellant did not have to make an expenditure of a single cent on capital account in connection with the change-over and, with exactly the same expenditures on revenue account after the change-over as it was making before, it had exactly the same revenues as it had before, and, in addition, it had a plant that would be a revenue producer to itself after 1971 whereas, before the change-over, it had a plant that would have been practically speaking valueless after 1971. ...

In 1951, ne > els 'n connection with these liabilities. The 0 a, other in these circumstances a trader ‘red a debt in foreign currency and throughout the following year, is tax-,x Act by reason of the single fact that.. ... In that connection, reference may also be made to Ken Steeves Sales Ltd. v. ...

McDonald; it seems to have been operated in connection with the gambling clubs. ... McDonald in connection with claims for unpaid income tax. I gather that it was necessary to show his net worth at that date and, accordingly, Mr. ...

The main object of the appellant, as stated in the Memorandum of Association, was: ‘4, (a) To undertake and carry on all kinds of business or operations connected with the marketing, collecting, receiving, assembling, taking delivery of, buying, slaughtering, processing, transporting, selling, or otherwise handling or disposing of horses produced or delivered to it by its members or by any other persons eligible for admission as members, or the selling or marketing of the by-products thereof;’’ and I should also refer to the following incidental objects: “4. (1) To do all or any of the above things as principals, agents, contractors, trustees or otherwise, and by or through trustees, agents or otherwise, and either alone or in connection with others;” But while the appellant’s main object was stated in these general terms the evidence is, in my opinion, conclusive that it was not a trading corporation in the ordinary sense of that term. ... The difficulties involved in having individual contracts had been realized in connection with the wheat pools and it was provided for by Section 10 of the Act which provided: “10. ...

All my estate both real and personal, of whatsoever kind or nature and wheresoever situate of which I may be seised, possessed or entitled, to or over which I may have any power of appointment at the time of my decease, I give, devise, bequeath and appoint unto and in favour of my trustees upon the following trusts, namely: (a) To pay out of the capital of my general estate my just debts, funeral and testamentary expenses and all succession duties and inheritance and death taxes that may be payable in connection with any insurance on my life or any gift or benefit given by me either in my lifetime or by survivorship or by this my will or any codicil thereto, and whether such duties and taxes be payable in respect of estates or interests which fall into possession at my death or at any subsequent time; and I hereby authorize my trustees to commute the duty or tax on any interest in expectancy.” ... In this connection the cases of In Re Miller’s Agreement, Uniacke v. Attorney General, [1947] Ch. 615, and Re Flavelle Estate, [1948] O.R. 167, were cited. ...

The context of the provision is to expand the definition of a series which is an indication against a narrow interpretation. [45] In fact, at paragraph 56 the SCC stated that the language of s.248(10) allows either a prospective or retrospective connection of a related transaction to a common law series. [46] In determining whether a related transaction was done in contemplation of another series, the SCC in Copthorne, paragraphs 46-47 stated that: [46]………. “The Court is only required to consider” whether the series was taken into account when the decision was made to undertake the related transaction in the sense it was done “in relation to” or “because of” the series. [47] Although the “because of” or “in relation to” test does not require a strong nexus, it does require more than a “mere possibility” or a connection with “an extreme degree of remoteness”…… Each case will be decided on its own facts…. ...

In connection with this conclusion I think it may be fairly urged that since under the Constitution the harbours belonged to the Government, its administration and control is a governmental duty which could not be transferred, but must be performed by the Government, by its servants or agents. ... "(4) Piers, wharfs and breakwaters, the collection of tolls in connection therewith, and the minor repairs on such properties.... ...