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A consideration of all the evidence and of the authorities and dictionary definitions to which we were referred, brings me to the conclusion that neither in technical terms nor in common speech nor in that of those who deal in such products would the skin of a mature merino sheep with the wool or hair attached to it be described as a fur. ...

Argument Cases presented to the Board for consideration, and to which reference was made by both parties, were as follows: Christopher John Goodman v MNR, 8 Tax ABC 320; 53 DTC 225; Herman Luks (No 2) v MNR, [1958] CTC 345; 58 DTC 1194; William Robert Martyn v MNR, 35 Tax ABC 428; 64 DTC 461; Norman Lusby Goodwin v MNR, [1971] Tax ABC 42; 71 DTC 67; William H. ...

In this case, there were no such unusual circumstances which would warrant consideration since nothing beyond the taxpayer’s direct control had been involved. ...

Funds to allow for a minimum level of existence, either as the sole source or in augmenting other income of the relatives, prima facie, should deserve consideration for the deduction permitted. ...

As to the failure to give notice of a constitutional issue under section 57 of the Federal Court Act, there are practical considerations to be taken into account. ...

Corse has reached the more appropriate view of the portions of the Act under consideration. ...

The fact that she could not go to work should not be taken into consideration because of paragraph 18.4(d). ...

The. actual value is to be determined by the evidence, and, not only the present use of the land and the benefits derived therefrom by the owner, but all the potentialities are to be taken into consideration. ...

It seems clear, however, that in the light of the Waterous case, supra, the authority to levy the tax in the case now under consideration is set forth in the quoted provisions of the Manitoba Income Tax Act with sufficient clearness and explicitness to satisfy the rule. ...

It recites that the Company had paid the premiums on the policy to date in consideration of the guarantee by John Gillespie of the Company’s indebtedness to the Bank of Montreal, the obtaining by him of a loan of $40,- 000.00 and his consent to the pledging of the policy to the Bank. ...