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Un second point concernait un paiement reçu en 1963 par l’intimé en considération de son intérêt dans l’ancienne étude d’avocats. ... Section 4 defining income from a business or property as “the profit therefrom” would appear to negate the consideration of losses. ... It was obviously drawn up with great care and special consideration was given to the fiscal consequences of the provisions for payments to a withdrawing partner or to the estate of a deceased partner. ...

Thus, some criteria that were but considerations are now essential conditions, while others have become less important. ... The court is therefore not barred from taking other factors into account, such as certain of the considerations that were formerly applied in relation to the fourth criterion of the Wigmore test. The case law from before the enactment of s. 39.1   CEA   remains relevant, although the application of such additional considerations must not have the effect of eclipsing the ones explicitly retained by Parliament. ...

The importance of these considerations was underscored by Jackett C.J. in his decision in Oryx Realty Corp. v. ... The importance of the "match" flows from the critical role timing considerations play in taxation matters. ... Both the application of subsection 10(1) as well as the definition of "inventory" must be very sensitive to these considerations. ...

The relevant provisions of the contract under consideration in that case and those of the contract in issue before us are substantially the same. ...

Par voie de défense, l’intimé prétend que, nonobstant l’admission qu’en règle générale les taux d’intérêt ci-haut mentionnés s’imposent, il s’agit ici d’un cas d’espèce comportant une circonstance spéciale et que, par conséquent, elle mérite considération exceptionnelle. ...

The result is not affected by the circumstance that these capital assets were held for a much shorter time than those which were under consideration in the Sutton Lumber case. ...

In the circumstances, however, and particularly with respect to the possible application of Section 63(4) of the Income Tax Act, I would refer the assessment of January 31, 1961 back to the Minister in order that consideration may be given to the effect of the present judgment and the payment of $2,728.59 said to have been made by appellant in August 1957. ...

These are the only sections requiring consideration as there is no extensive description of ‘‘income’’ such as was found in the Income War Tax Act. ...

John Day Jackson, a resident of New Haven, in the State of Connecticut, one of the United States of America, executed a deed of donation in trust, before a notary public in Montreal, Province of Quebec, dated 19th February, 1918, in favour of The Royal Trust Company (the present respondent) as Trustee, whereby, in consideration of the love and affection he bore towards his children, he gave as a donation inter vivos and irrevocable, unto the Trustee in. trust for the purposes therein mentioned, the Canadian securities described in the schedule to the deed. ...

I have no doubt that, if the guiding mind of the appellant were to have frankly answered questions at the time of acquisition, he would have agreed that the appellant might itself, at an appropriate time, erect on the land buildings suitable for the developing neighbourhood, with a view to renting them or selling them; he would also have agreed that, if the right opportunity or opportunities arose, the appellant might sell some or all of the property, and he would also have agreed that a really attractive bare land leasing proposal would receive careful consideration by the appellant. ...