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Corse has reached the more appropriate view of the portions of the Act under consideration. ...

The fact that she could not go to work should not be taken into consideration because of paragraph 18.4(d). ...

The. actual value is to be determined by the evidence, and, not only the present use of the land and the benefits derived therefrom by the owner, but all the potentialities are to be taken into consideration. ...

It seems clear, however, that in the light of the Waterous case, supra, the authority to levy the tax in the case now under consideration is set forth in the quoted provisions of the Manitoba Income Tax Act with sufficient clearness and explicitness to satisfy the rule. ...

It recites that the Company had paid the premiums on the policy to date in consideration of the guarantee by John Gillespie of the Company’s indebtedness to the Bank of Montreal, the obtaining by him of a loan of $40,- 000.00 and his consent to the pledging of the policy to the Bank. ...

Therefore, after consideration of all the cases I have mentioned, and one other, Re Fitzsimmons, [1939] 2 D.L.R. 50, 13 M.P.R. 429, which I have considered on another point, it seems to me that I must follow the reasoning in the Reading case and conclude that, dependent as it seems to be on the wording of the particular will, the reasoning of J. ...

(herein "Justinian") for a total consideration of $357,922. ... (herein "Justinian") for a total consideration of $3,016,597. ... I mean I’m not talking about this now from an income tax consideration. ...

In consideration therefor, the purchasers agreed to reimburse the vendor for any income taxes "actually incurred and paid" by the latter on or before July 31,1986 in respect of the sale of the 17,920 shares covered by the agreement. ... This means that the alleged settlor, whether he is giving the property on the terms of a trust or is transferring property on trust in exchange for consideration, must employ language which clearly shows his intention that the recipient should hold on trust. the interest of the sons with respect to the plaintiff's shares on the latter's death, if any, was contingent at best, depending as it did on the fact of their surviving the plaintiff and the further condition that neither the company nor any of the parties to the agreement were adjudged bankrupt or insolvent. ... The truth of the matter is that the 1970 agreement was entirely superseded by the triad of agreements of 1981 and the sale of the plaintiff's shares of Amherst to Malden for $3 plus the additional consideration contemplated by paragraphs 2(c) and 15 of the 1981 sale agreement. ...

These included in particular Minister of Revenue for Ontario v J S McCreath, [1977] 1 S.C.R. 2; [1976] CTC 178 and Gartside et al v IRC, [1968] AC 553, but while these cases are illuminating as to the rights there in question in relation to the particular taxing provisions under consideration I do not regard them as applicable or as of assistance in resolving the very different questions that arise on subsection 75(1). ... Certainly that is so, and when it is said that he has a right to have the trustees exercise their discretion “fairly”, or “reasonably” or “properly” that indicates clearly enough that some objective consideration (not stated explicitly in declaring the discretionary trust, but latent in it) must be applied by the trustee and that the right is more than a mere spes. ... In that case, the comments relied on are contained on pp 10 to 15 and relate to a consideration therein as to whether the testatrix has reserved to herself, in a Trust Deed, an interest in the corpus of the Trust so as to make it “property passing on her death” as defined in subparagraph 1 (p)(viii) of The Succession Duty Act of Ontario. ...

The general canons of construction must be con­sidered and the meaning of words determined from a consideration of all relevant statutory or regulatory provisions. ... In his reasons for judgment, Addy J. expressed the view at p. 528:... that property in the class under consideration must actually exist before a deduction for previously acquired property of that class may be claimed. ... —The right of disposal includes, besides the right to abandon the thing and the right to destroy it, two important prerogatives: the right to alienate the thing whether gratuitously or for consideration, and the right to preserve it in the estate. ...