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  [3]              Pursuant to a brief Advisory Services Agreement dated December 31, 2010,   the Appellant and the Partnership agreed that the Appellant would give the Partnership advice regarding capital investments and expenditures, financing options and opportunities and such other advisory services as mutually agreed upon, in consideration of a payment of $1,212.75 each calendar quarter; with only two payments having been made pursuant to invoices applicable to the first two quarters of 2011. ...

Those decisions are undistinguishable to the consideration as to what is to be included for purposes of establishing the cost of an asset. ...

.); ex parte Hooper (1926) 37 C.L.R. 368 at p. 373: An “assessment” is not a piece of paper; it is an official act or operation: it is the Commissioner's ascertainment, on consideration of all relevant circumstances, including sometimes his own opinion of the amount of tax chargeable to a given taxpayer. ...

THE UNDERSIGNED (herein called "the Customer") for valuable consideration hereby assigns and transfers to The Bank of Nova Scotia (herein called "the Bank”) all debts, demands and choses in action which are now due, owing or accruing due or which may hereafter become due, owing or accruing due to the Customer and all claims of whatsoever nature or kind which the Customer now has or may hereafter have, including claims against the Crown and claims under insurance policies; ALSO all contracts, securities, bills, notes, lien notes, judgments, chattel mortgages, mortgages, and all other rights and benefits which now are or may hereafter be vested in the customer in respect of or as security for any of the said debts, demands, choses in action and claims; AND ALSO all books, accounts, invoices, letters, papers and documents in any way evidencing or relating to any of the said debts, demands, choses in action and claims; (all of the foregoing being hereinafter referred to as "the premises hereby assigned”). 2. ...

He was the president of three of the four companies under consideration, and in his capacity as officer and director of those companies was actively involved in the decision-making process leading to the adoption of the resolutions granting him his various options. ...

Pursuant to section 5 of the terms of service the plaintiff billed its customers on a one-month or two-month billing cycle depending on the history of service to that location by the company, practical considerations such as operating costs and the type of customer involved. ...

Thus the prime consideration, where there is a dispute about a system of accounting is, in the first place, whether it is appropriate to the business to which it is applied and tells the truth about the taxpayer's income position and, if that condition is satisfied, whether there is any prohibition in the governing income tax law against its use. ...

It appeared from the Deloitte documents and Deloitte’s involvement that Deloitte may have knowledge of who was involved in setting the rate and what considerations went into setting the rate. [46]         The Respondent requested the information from both EY and Deloitte and her request was refused. [47]         It is my view that the Respondent has satisfied both conditions in paragraph 99(2)(a) of the Rules; that is, she was unable to obtain the information from the Appellant, EY or Deloitte. ...

.); ex parte Hooper (1926), 37 C.L.R. 368 at 373: "An 'assessment' is not a piece of paper; it is an official act or operation; it is the Commissioner's ascertainment, on consideration of all relevant circumstances, including sometimes his own opinion, of the amount of tax chargeable to a given taxpayer. ...

Neither “includes” nor “means” were used and I think little is to be gained by the consideration of words which are not in the section. ...