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There must have been tactical or strategic considerations at play. Counsel for the Applicants on judicial review suggested that an inadvertent or honest mistake may suffice; there is no need to find that counsel was incompetent to argue violation of natural justice. ...

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. ...

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

The mortuary benefit is primarily intended to guarantee proper burial for the member and other considerations are secondary to this end. ...

As to group enterprises, which is the case we are concerned with we read: ibid, at page 213: Consideration of the cases in which the courts have treated a company as the agent of its controlling shareholder suggests that they are more ready to do so where the shares are held by another company. ...

Taking this into consideration, there is no doubt in my mind on the facts of this case that the deceased in effect considered the shares of Leckie Enterprises Limited could be transferred at any material time where he was, as, for example, where he resided, namely, in Oakville, Ontario. ...

At the trial, I reserved for further consideration the question of the admissibility of. this. letter. ...

The paramount consideration was not the time within which the land would be sold, which was anticipated to have been between a minimum of ten years and a maximum of twenty years, but rather the amount for which it could be sold. ...