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With regard to the consideration which the Board should give to the contents of the letter, counsel is on safer ground. ...

Moreover, the accountant has not taken into consideration the expenses Originally claimed in the returns and allowed (paragraph 3.20) and the additional expenses allowed (paragraph 3.06). ...

In my opinion, at the highest possible level, the action of the trustees warrants only consideration as a statement of desire or intention. ...

De plus, l’article 9(1), (2) de la Loi de la Commission de révision de l’impôt donne des droits plus larges: 9.(1) Lorsqu’un appel est interjeté devant la Commission en vertu d’une loi, l’appel doit être interjeté par écrit mais aucune forme spéciale pour la présentation de la requête ou des plaidoiries n’est requise par la Commission à moins que la loi en vertu de laquelle l’appel est interjeté ne prévoie expressément le contraire. (2) Nonobstant les dispositions de la loi en vertu de laquelle un appel est interjeté, la Commission n’est pas liée par des règles légales ou techniques de présentation de la preuve dans la tenue d’une audience aux fins de cette loi et tous les appels doivent être examinés par la Commission avec aussi peu de formalisme et d’une manière aussi expéditive que le permettent les circonstances et des considérations d’équité. ...

La présente vente est faite pour et en considération du prix de soixante-dix-huit mille dollars ($78,000) que le vendeur reconnaît avoir reçu, partie par chèque et partie par un billet promissoire. ...

Taking all the evidence under consideration, including the fact that the Board has, for all practical purposes no knowledge of the life styles and the cost of living in India, I have concluded with some hesitation, that the appellant’s parents in 1975 did not depend upon the appellant for support and accordingly, they may not be claimed as his additional dependents for income tax purposes. ...

It is true that in those cases the conclusion that the acquisition of mortgages at a discount was a speculation, not an investment, rests upon a consideration of the large number of operations of a similar nature that were effected. ...

The total consideration was $104,000, payable as follows: ‘Fourteen Thousand cash on approval of overall plan of subdivision—on or before July 1, 1972—and the remainder by Agreement for Sale. $3,000 to be paid from the proceeds of each lot by way of mortgage assignment when developed. ...

Our concern here is the interpretation of a statute, and such a task requires consideration of the total context in which a given word or section is found. ...

Furthermore, she had no financing to pay any more. 3.12 According to Mr Denis Lambert, the additional cost was due not to additional work requested by Les Entreprises Lambert Inc, but primarily to the following facts: (a) the bid had been prepared essentially on a cost per square foot basis, and this was not a good basis in cases of this kind; (b) in preparing the bid he had allowed a lower profit, namely 5 or 6% only; Mr Lambert had taken into consideration the fact that the site was close by and thus made transportation of materials and labour easier; moreover, it was the slack spring period, and this was important especially in keeping workmen; (c) the excavation encountered problems with rocks and ground frost that were greater than expected; (d) the foundation was lower than the existing portion, and it was necessary to support the existing foundation by scaffolding; (e) as the foundation was not at the same level, unforseen problems also appeared; (f) inclement weather also caused special problems in joining the new building as a whole to the old one. 3.13 The cost of the additional work was established before the Board by means of the respondent’s claim of $83,522.65 in his notice of assessment of December 31, 1975. ...