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Rather, the Act contains both objective elements--embodied in the reasonable person language- and subjective elements-inherent in individual considerations like “skill” and the idea of “comparable circumstances”. ...

In this event, while other expenses in addition to the capital cost of the car are taken into consideration, including insurance, maintenance, gas and oil and so forth, the portion of these total expenses deemed to be a benefit for an employee according to defendant would be determined on the basis of the mileage in which the vehicle was used for personal use as against the total mileage of the car in the year in question. ...

Counsel for the defendant does not rely upon this greater weight having any significance in the determination of the issue to be decided but urges that the important consideration is that it is the lead content which gives the product its quality of lessening or eliminating the knock in the motor. ...

Counsel referred at length to subsections 27(1) and (4), and subsection 28(1) of the Excise Tax Act*. [3] I set out those portions of the legislation: 27.(1) There shall be imposed, levied and collected a consumption or sales tax of nine per cent on the sale price of all goods (a) produced or manufactured in Canada (i) payable, in any case other than a case mentioned in subparagraph (ii) or (iii), by the producer or manufacturer at the time when the goods are delivered to the purchaser or at the time when the property in the goods passes, whichever is the earlier, (ii) payable, in a case where the contract for the sale of the goods (including a hire-purchase contract and any other contract under which property in the goods passes upon Satisfaction of a condition) provides that the sale price or other consideration shall be paid to the manufacturer or producer by instalments (whether the contract provides that the goods are to be delivered or property in the goods is to pass before or after payment of any or all instalments), by the producer or manufacturer pro tanto at the time each of the instalments becomes payable in accordance with the terms of the contract, and (iii) payable, in the case of dressed or dressed and dyed furs, by the person to whom the furs are delivered by the dresser or dyer, at the time of such delivery, whether or not that person is a licensed wholesaler or licensed manufacturer, and the sale price of the goods shall be deemed to be either the aggregate of the current market value of the furs in their raw state and the dressing or dressing and dyeing charge, or the dyeing charge only where the furs delivered were dressed furs on which tax has been paid under this subparagraph or on importation, and the dresser or dyer shall, at the time the furs are so delivered, collect the tax in the form of a certified cheque made payable to the Receiver General and shall forthwith remit the same to the Receiver General; (b) imported into Canada, payable by the importer or transferee who takes the goods out of bond for consumption at the time when the goods are imported or taken out of warehouse for consumption; (c) sold by a licensed wholesaler, payable by him at the time of delivery to the purchaser, and the tax shall be computed (i) on the duty paid value of the goods, if they were imported by the licensed wholesaler, or (ii) on the price for which the goods were purchased by the licensed wholesaler, if they were not imported by him, and such price shall include the amount of the excise duties on goods sold in bond; or (d) retained by a licensed wholesaler for his own use or for rental by him to others, payable by the licensed wholesaler at the time the goods are put to his own use or first rented to others, and the said tax shall be computed (i) on the duty paid value of the goods, if they were imported by the licensed wholesaler, or (ii) on the price for which the goods were purchased by the licensed wholesaler, if (4) Where a motor vehicle or tractor or a machine or tool for operation by a motor vehicle or tractor (a) has been purchased or imported by a person who is the first purchaser or importer in Canada of the article for his own use and who purchased or imported the article for a use rendering such purchase or importation exempt from tax under this Part, or (b) has been purchased as described in subsection 44(2); the following rules apply: (c) if within five years of such purchase or importation the article is applied by the purchaser or importer to any use (other than of a casual nature) for which it could not originally have been purchased or imported by the purchaser or importer exempt from tax under this Part, the purchaser or importer shall be deemed to have sold the article at the time of its application to that use and there shall be imposed, levied and collected a consumption or sales tax of nine per cent on the value of the article at the time of its application to that use, payable by the purchaser or importer at that time; and (d) if within five years of such purchase or importation the article is sold or leased by the purchaser or importer to any person other than a licensed wholesaler, the purchaser or importer shall be deemed to have sold the article at the time of its sale or lease to such person and there shall be imposed, levied and collected a consumption or sales tax of nine per cent on the value of the article at the time of its sale or lease to such person, payable by the purchaser or importer at that time. 28.(1) Whenever goods are manufactured or produced in Canada under such circumstances or conditions as render it difficult to determine the value thereof for the consumption or sales tax because (a) a lease of such goods or the right of using the goods but not the right of property therein is sold or given; (b) such goods having a royalty imposed thereon, the royalty is uncertain, or is not from other causes a reliable means of estimating the value of the goods; (c) such goods are manufactured by contract for labour only and not including the value of the goods that enter into the same, or under any other unusual or peculiar manner or conditions; or (d) such goods are for use by the manufacturer or producer and not for sale; the Minister may determine the value for the tax under this Act and all such transactions shall for the purposes of this Act be regarded as sales. ...

Serious consideration has been given to your request. It now appears from our findings, that the correct amount of tax under Part XIII has been withheld and remitted on behalf of the relevant non-residents. ...

In this case under consideration, I feel that an industrial consultant should not be considered in the same way as an ordinary salesman of goods or an insurance agent, even though subparagraph 8(1)(f) also applies to such persons. ...

Since argument, the parties have, at the Court’s request, filed further memoranda and I have given the best consideration that I can to their respective submissions in reaching my conclusion on this very complicated matter.s [10] The position, as I see it, is as follows: (1) on the facts of this case, the paragraph 11 (1)(v) benefit is such part of the estate tax levied in respect of the estate ($174,474.72) as is determined under the Act to be “applicable” to the death benefit ($312,125.61) (clause 11 (1)(v)(i)(A)); (2) the part of the estate tax so “applicable” is that part of such tax ‘‘that is proportionate to the value of that property”* [11] (ie, that is “proportionate” to the amount of the death benefit) (first part of subsection 58(4)); (3) prima facie, paragraph (2) means the part of the estate tax that the value of the property (ie, the amount of the death benefit) is of the value of all the property passing on death (ie, the aggregate of the values of all “property” passing on death); (4) however, the second part of subsection 58(4) requires that, where the property passing on death includes property the value of which is deductible in computing aggregate taxable value under subsection 7(1), no part of the tax shall be considered as applicable to ‘‘the property so included” and, therefore, the rule as suggested by paragraph (3) must be revised to say that, for the purposes of computing the subsection 11(1) deduction in this case, the total estate tax is to be regarded as applicable to the value of the property passing on death (ie, $1,627,797.30) minus the value of property the value of which is deductible under subsection 7(1) (ie, $49,500 + $48,911.75) or a net amount of $1,529,385.55; (5) the paragraph 11 (1)(v) deduction in this case is, therefore, The above mathematical conclusion is based on figures in the respondent’s supplementary memorandum which are not challenged by the appellant’s supplementary memorandum filed in reply thereto.! ...

These have given me much anxious consideration and I have sought not to overlook anything that, in the slightest degree, is in the appellant’s favour. ...

One consideration may point so clearly that it dominates other and vaguer indications in the contrary direction. ...

Although not claimed as a deduction in his 1973 income tax return, the appellant now requests consideration for a further $1,208, stated to represent the proportion up to June 22, 1973 of the normal dependants’ allowances for the full year. ...