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The display units, obviously, are not specifically provided for in the list of property in this class, but they were nevertheless referred to in this connection by the witness (para. 3.02.5). 3.02.3 During the years in question, the prices of the display units ranged from $5 to $55. ...

Apparently an east-west road connection had been the subject of lobbying for some 30 years by diverse interest groups such as the Kimberley Bavarian Society, various Chambers of Commerce, logging interests and in more recent years, Kokanee Springs. ...

See also s. 139(1)(ae) of the Income Tax Act which includes as "personal and living expenses" and therefore not deductible for tax purposes, the expenses of properties maintained by the taxpayer for his own use and benefit, and not maintained in connection with a business carried on for profit or with a reasonable expectation of profit. ...

(b) One half of $38,000 ($19,000) in connection with the proceeds from the sale of a boat was to be allowed. ...

If he does not do so, the rules of subsection 152(4) apply. 4.03.2(2) In connection with subsection 160(2), counsel for the appellant referred to Thorsteinson (para. 4.02(2)), in which Taylor, J., then a member of the Tax Review Board, said at 2419: Both counsel proposed that while section 160 of the Act provided a method for the Minister to collect tax, the only mechanism open to him in order to do so was to issue an assessment under subsection (2) which reads: The Minister may at any time assess a transferee in respect of any amount payable by virtue of this section and the provisions of this Divsion are applicable mutatis mutandis in respect of an assessment made under this section as though it had been made under section 152. ...

In connection with its business, Consumers imports into Canada certain glass-making machinery parts, and has done so since the early 1960's. ...

I shall cite it in full: ARTICLE NINE In addition to all powers conferred by law, I give my Executors and Trustees the right and power, without the intervention or consent of the beneficiaries herein named: (a) To retain investments and to invest and reinvest the monies of the Estate as they may think proper without being limited to investments permitted to Trustees by law, and from time to time in their discretion to sell, alter and vary such investments, and to participate in the amalgamation, reorganization or recapitalization of any corporation or firm in which my Estate may have any share or interest; (b) To hold investments in their own name or that of a nominee, with or without the addition of words indicating that they hold them in a fiduciary Capacity; (c) To sell, lease, hypothecate, pledge, release, alienate, exchange, abandon and otherwise dispose of all property of my Estate, both moveable and immoveable, in such manner as they may see fit, and also to borrow money for, or to advance money to, the Estate; (d) To continue, or in their discretion to discontinue and wind up any business, undertaking, guarantee or obligation in which I may be concerned, and to appoint attorneys or representatives to act for them in connection with any such business or undertaking or any other matters concerning my Estate; (e) To release any property affected by mortgage or hypothec, in whole or in part, and to compromise and waive any claims at any time due to or by my Estate for any consideration or without consideration and upon such terms and conditions as they may deem advisable; (f) To make such capital and revenue expenditures as they may deem advisable upon the repairing, improving or rebuilding of any property of my Estate; (g) To determine and distinguish capital from revenue and to credit or charge receipts and disbursements to capital or revenue of my Estate in such proportions and amounts as they may think proper; (h) To make any partitions of my Estate in such manner as they may deem best without any process of law even though some of the beneficiaries may be minors or otherwise incapable, and also to settle any shares in my Estate either by paying the same in cash or by conveying to the party entitled thereto such investments belonging to my Estate as they may deem fair and sufficient; (i) To perform any act authorized by this my Will without having to obtain judicial authority, even though some of the necessary parties to such act are incapable persons, and without limiting the generality of the foregoing, to do all acts which a person of full capacity could do if owner of the assets comprising my Estate. ...

—Any person thereunto authorized by the Minister, for any purpose related to the administration or enforcement of this Act, may, at all reasonable times, enter into any premises or place where any business is carried on or any property is kept or anything is done in connection with any business or any books or records are or should be kept, and (a) audit or examine the books and records and any account, voucher, letter, telegram or other document which relates or may relate to the information that is or should be in the books or records or the amount of tax payable under this Act, (b) examine property described by an inventory or any property, process or matter an examination of which may, in his opinion, assist him in determining the accuracy of an inventory or in ascertaining the information that is or should be in the books or records or the amount of any tax payable under this Act, (c) require the owner or manager of the property or business and any other person on the premises or place to give him all reasonable assistance with his audit or examination and to answer all proper questions relating to the audit or examination either orally or, if he so requires, in writing, on oath or by statutory declaration and, for that purpose, require the owner or manager to attend at the premises or place with him, and (d) if, during the course of an audit or examination, it appears to him that there has been a violation of this Act or a regulation, seize and take away any of the documents, books, records, papers or things that may be required as evidence as to the violation of any provision of this Act or a regulation. ...

He finally persuaded the Ontario government to provide a $300,000 grant to the brothers Thompson in connection with setting up “Cabinets” resulting in the transactions under review in this appeal. ...

. — Report and testimony of expert witness, E Lloyd Saunders, California Attorney — Reese v MNR, 55 DTC 489 per Fisher WS at page 490 From a study of the California law other than that cited to the Board at the hearing it appears that, prior to an amendment which became effective on and after the 29th day of July 1927, the wife, under the decisions of the California Courts in connection with community property laws of the State was held to have only an “expectancy” and not a present, vested in equal interests with her husband in the community property. ...