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It has been assumed throughout that it was and the appeal has been dealt with on that basis, but I should like to reserve the point for consideration should it ever come up in another case. ...

" The learned President who delivered the judgment in the Exchequer Court rejected the contention of the present appellant that the difference between the amount of the debt as shown in the books and the amount of the consideration necessary to extinguish it was a fortuitous or capital gain, saying that since the gain, if it must be so called, was the result of the rise in value of the Canadian dollar and came to the appellant in the course of its business and, since this had increased the amount of its distributable profit for the year 1946, it had realized a profit within the meaning of s. 3 of the Income War Tax Act. ...

As Duff J. stated at p. 189: When the facts proved are taken into consideration, there seems to me no real ground for doubting that the properties in which the company dealt were acquired for the purpose of turning them to account to the profit of the company, by sale, if necessary. ...

This was done and a copy of the letter was returned to Meredith with a notation as follows: IN CONSIDERATION of B.B. ...

This requires a consideration of three statutes: the Customs Tariff, the Customs Act and the Canadian International Trade Tribunal Act, R.S. 1985, c. 47 (4 th Supp.). [8] The challenged decision is the classification of goods under the Customs Tariff. ...

This extract from the writers Planiol and Ripert clearly summarizes the rule applicable in such cases: 15      [TRANSLATION]      Third parties are not only those who, in concluding a contract, took the apparent contract into consideration and expected the situation created by it, as for example by acquiring real rights from the apparent owner. ...

Here, if the plaintiff establishes that its manufacturing activities fall within the definition in s.2(1)(f), then it will be entitled to the consideration provided in s.26.1 for "similar goods".  ...

According to the appellant (memorandum of the appellant, para. 29):   Had the [Tax Court judge] carefully reviewed the meaning and function of the expression “can reasonably be regarded” …, he would not have expanded their scope to such an extent that now allow the consideration of other taxpayer’s income irrespective of legal substance. ...

While I am unable to assess what the quantum of penalty and interest should be, I believe that the Court is entitled to take that factor into consideration in determining whether the plaintiff has been prejudiced. ...

Neither of these considerations favours deference.         (ii) Interpreting PSLRA, subsection 208(2) [33]            The English version of the statutory text is ambiguous and could have one of two meanings: either that the procedure for redress referred to in subsection 208(2) must be available to the employee who has presented a grievance under subsection 208(1), or that it must deal with the substance of the grievance, regardless of whether the particular employee grieving under subsection 208(1) has access to it ...