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Section 192 of the Companies Act provided that: "‘In the absence of other provisions in that behalf in the letters patent or by-laws of the company, (ce) all questions proposed for the consideration of the shareholders at such meetings shall be determined by the majority of votes, and the chairman presiding at such meetings shall have the casting vote in ease of an equality of the votes.’’ ... In my opinion this is the meaning of the word ‘interest’ in the enactment under consideration, and, where one company stands in such a relationship to another, the former can properly be said to have a controlling interest in the latter. ... Monmck Lid. (1949), 29 T.C. 379, where in the course of holding on particular facts that the respondent company was not one of the directors whereof had a controlling interest: therein, though two persons who for the purpose of the statute under consideration were to be regarded as directors held half the shares, Croom-Johnson, J. said at page 385; It is perfectly true that if this Company had a board of directors—and it has not—and if that board of directors had appointed a chairman, and if that chairman had happened to be Mr. ...

The form of the resolution, suggested in the above letter, it seems required further consideration and the appellant was so advised by the Minister of Railways, on October 3. ... I have, however, to point out that the wording of the voucher while correct as to amount, and because of that enabling me to accept the cheque, does not clearly state the arrangement made with me when the matter of compensation was under consideration by both of us. ... In reported cases of the very kind now under consideration I find that it is usual to have before the court evidence of all the circumstances attending such payments for the purpose of ascertaining their true character, in order to determine whether the same.was received as “income,” or otherwise. ...

Francoeur, in his quality of Minister of Public Works in His Majesty’s Government for the Province of Quebec, and. the suppliant company, the latter, in consideration of the sum of $813,747, undertook to erect the structural steel super-structure of the centre portion of a bridge over the St. ... Francoeur, in his quality of Minister of Public Works and Labour in his Majesty’s Government for the Province of Quebec, and the suppliant company, the latter, in consideration of the sum of $94,- 920, undertook to erect the superstructure of a bridge over the Gatineau River between the City of Hull and Gatineau Point and to furnish all materials and labour necessary for the execution of said contract; In virtue of said contract the said bridge was erected and, in respect of the materials therein incorporated, the suppliant was assessed in the sum of $2,766.68 for sales tax allegedly due; By a contract made on August 21, 1931, before E. ... (d), without taking into consideration the meaning and intent of the statute as a whole. ...

Following the death of the testator a further and final settlement was made with the son’s widow which provided for an additional monthly payment to her of the sum of $150.00 during her lifetime in consideration of certain releases, ete., and this was approved by the Court on June 21, 1938. ... In the same case consideration was given to the words "‘chari- table institution.’’ ... There remains for consideration therefore only the question as to whether for the years 1938 and 1939 the income which was said to have accumulated for the benefit of the Father Lacombe Home and the branch of the Salvation Army at Calgary is liable to tax. ...

It is submitted, on a consideration of the facts hereinabove set forth, that some time after February 22, 1941, and well before January 1, 1946, the appellant ceased to be resident or ordinarily resident in Canada. ... Briefly, this includes consideration of his residential status before, during and after his military career. ... The two members of the Income Tax Appeal Board thought that the weight of these elements is weakened by a consideration of other factors, namely that the appellant was unmarried, that he lived in his parents’ home, that he was engaged in the practice of his profession in Ottawa; that he enlisted for overseas service in the Canadian Army and that at the time of his enlistment he was ‘‘ordinarily resident’’ in Canada. ...

Black had contributed the money to the development of the claims in consideration of what he had done for him, that Mr. ... Counsel for him contended that the payment could not as a matter of law be regarded as remuneration for services, that such a possibility was precluded by paragraph 38(e) of the plan of reorganization and excluded from consideration in the reasons for judgment of the taxing officer, that it could not be remuneration for services simply because Mr. ... Black gave him the money for any consideration of friendship or personal reasons. ...

Now Therefore This Indenture Witnesseth that in consideration of the premises and of the agreements herein contained and of other good and valuable consideration the parties hereto mutually covenant and agree as follows: 1. ... I am also of the opinion that the reasoning set out in the dictum of Cameron, J., which is reported at page 119 [[1959] C.T.C. 118] is apposite in the present case; it reads: “I may add, however, that quite apart from the above considerations, I would have been inclined to the view that the sum received was not a capital receipt. ...

Section 85A(5)). 4 +The legislative view, presumably, is that, in the particular class of case, persons not dealing at arm’s length will be tempted to make arrangements that are not dictated by business considerations but by a desire to minimize tax liability; and that such temptation does not exist where the parties are at arm’s length and must therefore heed business considerations ahead of tax considerations. 5 *1 use “dubious” here in the sense that it is doubtful that persons in such a class would have been in fact persons who did “not deal with each other at arm’s length”; and “obvious” in the sense that it is prob able that persons in such a class did, in fact, “not deal with each other at arm’s length”. ...

An incidental payment made by the partnership was the payment of $52,000 to Bloor-Bathurst Investments Limited pursuant to an agreement, Exhibit 17, which states that the payment is in consideration of Bloor-Bathurst introducing Manufacturers Life and assisting in the negotiations for the sale of the property. ... These are considerations that to some extent support the appellant’s contention that its interest in the property was acquired and held as an investment for rental revenue purposes. However, although these are valid considerations, there is the other side of the coin to be considered also. ...

Similar protective steps are resorted to so frequently, apart from any ethical considerations, that such ‘‘hedging’’ practices cannot escape judicial notice. ... The method of carrying it out was intended as one part of a whole which was dominated by other considerations. ... The question whether in fact one of the main objects was to avoid tax is one for the Special Commissioners to decide on a consideration of all the relevant evidence before them and the proper inferences to be drawn from that evidence. ...