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The cases under consideration do not permit of any extended discussion. ...

"‘We had hoped that in view of the abnormal tax burdens put upon the tobacco industry, the Government would be able to give some special consideration to it and not impose this added tax. ...

These were important considerations leading to the formation of Rice Sales. ...

., in consideration for the transfer of the assets of the operating companies to Home Service Co. ...

I have given to the arguments advanced in support of the validity of this enactment, as well as to those against it, the most prolonged and, I must admit, anxious consideration. ...

What the appellant really did was to ineur an obligation to pay $600,000 in 1952 together with interest thereon at six per cent per annum in consideration of receiving the present sum of $157,500. ...

.:— "‘Obviously a ease which may result in a definition by this Court of the line between capital and revenue expenditure must require very careful consideration by this Court, and the first thing that it must do is to bear in mind the warning of Lord Macnaghten in Dovey v. ...

All questions of this nature must of necessity be decided upon the facts of the particular case under consideration. ...

Paragraphs 1 and 5 of that Assignment are as follows: "" (1) For VALUABLE CONSIDERATION, receipt whereof is hereby acknowledged, the undersigned hereby grants, assigns, transfers and makes over unto THE Royal BANK or CANADA (here inafter called the 4 Bank’) all book accounts and book debts and generally all accounts, debts, dues and demands of every nature and kind howsoever arising or secured and now due, owing or accruing or growing due, or which may hereafter so long as this agreement remains in force become due, owing or accruing or growing due, to the undersigned, and any and all claims which the undersigned now has or may hereafter have under any policy of insurance of whatsoever nature, (the whole hereinafter called the ‘debts’), and the undersigned further assigns and transfers to the Bank all deeds, documents, writings, papers, books of account and other books relating to or being records of the debts or by which the debts are or may hereafter be secured, evidenced, acknowledged or made payable. “(5) All moneys received by the undersigned from the collection of the debts or any of them shall be received in trust for the Bank.’’ ...

Therefore, I agree with the Respondent that relief was not justified on this basis. [21] Furthermore, I find that the CRA’s consideration of undue hardship was reasonable. ...