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But I cannot doubt that the schedule, [Page 290] when read in connection with section four, removes any reasonable doubt which might exist if that section had been omitted. ...

The surplus at the 30th of November, 1924, ascertained by deducting from the surplus of the previous year a sum required for an adjustment in connection with subsidiary companies' stock and adding the net profit for 1924, is given as $818,709.60, and this sum appears in the balance sheet as a credit to profit and loss account. ...

One of the purposes is to settle all claims for damages or otherwise that may arise in connection with the exercise by the Association of any of the powers or authority granted by the agreement. ...

Although it may be necessary in connection with other matters to consider in the future the judgment of the Judicial Committee in The Labour Conventions Case 3, so far as the point under discussion is concerned it is there put in the same sense by Lord Atkin. ...

Fraser and Company Limited, complains that the Minister of National Revenue has made no allowance for the exhaustion of its timber limits in connection with its income tax for the year 1941 and bases its claim to such allowance upon section 5, subsection 1(a) of the Income War Tax Act, R.S.C. 1927, chapter 97, which since the amendment by section 10 of chapter 34 of the Second Session of 1940 reads as follows: 5. ...

The following provisions of the Act are relevant in this connection: 3. ...

., delivering the judgment of the majority, referred to these two kinds of attachment (at p. 521): Nor does it appear to matter for the present purpose whether the immobilization of the pipes, poles and wires be attributed to their physical connection with the land in or upon which they are placed, or with the buildings from which they radiate as parts of a distribution system. ...

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. ...

The various charges and disbursements made by Geophysical Engineering and Surveys Limited in connection with the staking were entered in that account and, in addition, a variety of other items, all of some considerable importance in determining this appeal. ...

He said at paragraph 18 of these reasons (translation): In the case at bar, I consider that the circumstances justified the Minister in changing his mind, which he may generally do from one taxation year to another, and considering that no amount could have been regarded as reasonable in respect of the 1971 taxation year for purposes of a reserve within the meaning of s. 85B(1)(d) of the Act, for all the following reasons:- the balance of the selling price on the plaintiffs' property at December 31, 1971, $1,093,467.52, corresponded exactly to the balance of the plaintiffs' hypothecary debts on the same property which were expressly assumed by the subsequent purchaser Cytro;- the selling price balances owed the plaintiffs, namely $230,000 and $200,000, when they sold their property on August 1, 1962 were paid to them in full before December 31, 1971;- between August 1, 1962, the date their property was sold, and December 31, 1971, the end of the fiscal year in question, the plaintiffs, still holding obligations assumed to them by the purchasers Sutton and Charlton, and still bound to their own hypothecary creditors, had in fact agreed that their hypothecary obligations would be paid in full by a subsequent purchaser of their property;- the plaintiffs in fact benefited before December 31, 1971 from the full profit from the sale, $678,272, in view of the amounts from their hypothecary loans in question, the cash payment of $330,280.81 on the day of the sale and the repayment of the balances of $230,000 and $200,000 owed to them by the purchasers of their property;- after the sale of their property, as they never had to pay their hypothecary creditors directly, the latter's rights having been entirely assumed and observed by a subsequent purchaser of the property in question, the plaintiffs were not required after 1971 to lay out any sum in connection with the property and its related hypothecs. [9]                This passage in the original decision reads as follows: Dans le présent cas, je suis d'avis que les circonstances justifiaient le Ministre de se raviser, ce qu'il peut généralement faire d'une année d'imposition à l'autre, et de considérer qu'aucun montant ne pouvait être considéré raisonnable, en regard de l'année d'imposition 1971, pour fins de réserve au sens de l'alinéa 85B(1) d) de la Loi, et ce, pour l'ensemble des motifs suivants:                       - le solde du prix de vente de la propriété des demandeurs, au 31 décembre 1971, soit 1 093 467,52 $, correspondait entièrement au solde des dettes hypothécaires des demandeurs reliées à la même propriété et expressément assumées par l'acheteur subséquent Cytro;- les balances de prix de vente dues aux demandeurs, soit 230 000 $ et 200 000 $, lorsqu'ils ont vendu leur propriété au 1 er août 1962, leur ont été entièrement remboursées avant le 31 décembre 1971;       - entre le 1 er août 1962, date de la vente de leur propriété, et le 31 décembre 1971, fin de l'année fiscale en cause, les demandeurs, toujours titulaires des obligations envers eux assumées par les acheteurs Sutton et Charlton, et toujours liés vis-à-vis leurs propres créanciers hypothécaires, ont bien accepté toutefois, dans les faits, que leurs obligations hypothécaires soient entièrement satisfaites par un acheteur subséquent de leur propriété;       - les demandeurs ont en fait profité, avant le 31 décembre 1971, de l'entier profit de la vente, soit 678 272 $, compte tenu des sommes provenant de leurs emprunts hypothécaires en cause, compte tenu du paiement comptant de 330 280,81 $ au jour de la vente, et compte tenu du remboursement des soldes de 230 000 $ et de 200 000 $ qui leur étaient dues par les acheteurs de leur propriété;       - les demandeurs, après la vente de leur propriété, n'ayant jamais eu à payer directement leurs créanciers hypothécaires, les droits desquels ayant été entièrement assumés et respectés par un acheteur subséquent de la propriété en cause, ils étaient peu exposés, après 1971, à débourser quoi que ce soit en regard de cette propriété et des hypothèques y rattachées. [10]            These appeals are from the foregoing decision of Pinard J. ...