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This conclusion, in my opinion, is supported by the wording of the sections in question, by the jurisprudence of this Court, and by the policy considerations to which I have alluded. ...

The words of the individual provisions to be applied to the particular case under consideration are then to be read in their grammatical and ordinary sense in the light of the intention of Parliament embodied in the Act as a whole, the object of the Act and the scheme of the Act, and if they are clear and unambiguous and in harmony with that intention, object and scheme and with the general body of the law, that is the end. 3. ...

Notwithstanding this, he opined that the Hoeft farm was a viable farm when taking all sources of income into consideration. ...

Ronceray et al. (1960), 31 W.W.R. 385, 23 D.L.R. (2d) 32, Schultz, J. stated at page 391: 21 think a consideration of these cases indicates that in deciding whether or not the use of the words "deem" or" deemed" establishes a conclusive or a rebuttable presumption depends largely upon the context in which they are used, always bearing in mind the purpose to be served by the statute and the necessity of ensuring that such purpose is served. ...

Finally, I come to the consideration of the other real estate transactions as indicative of a taxpayer's course of conduct. ...

In making his comments on certain tax questions submitted for his consideration, Mr. ...

Kyllo, [1976] C.T.C. 409, 76 D.T.C. 6235 (F.C.T.D.). 4.03 Analysis 4.03.1 In Power (paragraph 4.02(4)), Addy, J. described the manner in which all the direct and circumstantial evidence must be analyzed as follows: All issues must be determined by a careful consideration of all of the relevant evidence both direct and circumstantial. ...

However, the fact remains that the description given by the parties to the contract signed by them is an important point to be taken into consideration in determining the true nature of that contract. ...

Another consideration is that if the appellant had $74,500 in cash, this means that around June 1978, the entire cash reserve in the refrigerator had been withdrawn, if, of course, the appellant used it exclusively to invest in Mercerie Manic Inc., either directly or indirectly with the money deposited for credit card slips and cheques. 4.04.3(5) All the notices of reassessment are based on the unexplained differences in capital between the end of December 1976 and the end of December 1982. ...

Making such clearly unfounded claims of privilege can only reduce the time available for consideration of documents in respect of which a claim for privilege might succeed. ...