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The relevant questions of law must therefore be considered and decided on the basis of that uncontested evidence establishing the nature of the agreements that resulted from the exchanges of consents between the parties.  ... These requirements must be considered when going beyond the intention declared in the writing to determine the parties’ true intention.  ...

I agree with Rothstein J.A.’s conclusion at para. 21:   The enactment of a statutory stay which specifies when collection action may commence, cannot logically support the inference that Parliament considered that no limitation period should apply to that collection action.   18                                A purposive analysis of the ITA   confirms that the collection provisions do not by implication exclude the operation of s. 32.  ... The Queen, [1983] 2 F.C. 841, the Federal Court of Appeal considered whether s. 38(2)   of the FCA   applied to the Minister’s registration of a certificate under the Excise Tax Act.  ...

Notwithstanding the absence of a provision corresponding to Rule 3 of the General Rules referred to above, that is a fact to be considered. ... Moreover, in the majority of these cases, the taxpayer was held liable, not because his visits to England were of such a nature that they were considered sufficient to qualify him as a "resident", but for the reason that he had never ceased to be a resident of England, and that his occasional absences had never deprived him of his status of British resident. ...

Such a construction would render the legislation completely nugatory and it is not to be considered that the legislature had in mind any such result. ... Whether or not this is to do indirectly what may not be done directly need not be considered. ...

It being agreed between the parties hereto and the Parties of the First Part as between themselves hereby agreeing, that after the sale of sufficient royalties or units or production as aforesaid, the royalties or percentages of production remaining shall be divided among the parties of the First Part and Fred Elves in the proportion to the shares held by each in the company as hereinbefore set out; said royalties to be considered as part of the consideration for the sale, transfer and assignment of the said contract as hereinbefore set out. ... It being agreed between the parties hereto and the Parties of the First Part (the vendors) as between themselves hereby agreeing, that after the sale of sufficient royalties or units of production as aforesaid, the royalties or percentages of production remaining shall be divided among the Parties of the First Part and Fred Elves (a partner or associate of the three named parties of the first part) in the proportion to the shares held by each in the company as hereinbefore set out; said royalties to be considered as part of the consideration for the sale, transfer and assignment of the said contract as hereinbefore set out. ...

As to subsection 2 of section 8, the President considered that the word "income" therein must have been intended to relate to the "undistributed income" mentioned in section 5. ... I have carefully considered these recent observations with the result that, while I think that in the present case we are warranted in examining the legislative history of section 19 for the purpose of securing, if possible, a sidelight on the intention of Parliament, yet I am firmly of the opinion that the rights of the parties must in the end be determined by reading together and construing sections 11 and 22 of c. 38 of the Statutes of 1936. ...

(N.S.) 176, considered; Davis v. Workers’ Compensation Board, [1980] 2 W.W.R. 349; Re Clemenshaw; Workers’ Compensation Board v. ... Jones J. speaking for the court said, at p. 260:                      In view of these remarks I fail to see how it can be argued that Re Clemenshaw can still be considered a valid interpretation of s. 107(1) of the Bankruptcy Act. ...

The appellant submits that, notwithstanding these problems, because of the evidence that the respondents bought the property, there should be a presumption of fact to the effect that the respondents would inevitably resell the property, making them at the very least guilty of attempt.   69                                As I have already said, however, if attempt were to be considered in this Court, it would have to be considered in light of the wording of the charge, that is, an attempt to “transfer the possession” of the property.  ...

The factors to be considered include: the purpose and objective of the Act and provision at issue, the specific language of the provision at issue and any privative clauses in the tribunal’s constitutive statute, the nature of the decision made by the tribunal, and the relative expertise of the tribunal compared to that of the courts in deciding such matters.  ... By contrast, the Deputy Minister submits that the only sale for export to Canada was the one between the second intermediary and the ultimate purchaser.   37           U.S. courts have considered whether a sale for export to the U.S. requires that the purchaser be located in the U.S.  ...

Surely, the respondent could have adduced evidence that it had considered Equipment and AEH as two businesses, if that was the case, but it failed to do so.  ... Federal Court of Appeal, 95 D.T.C. 5575   119                     Writing for the Court of Appeal, Hugessen J.A. considered but ultimately rejected Hickman Motors’ argument that s. 88(1) creates a right to claim capital cost allowance which operates independently of s. 20(1)(a).  ... As Harris, supra, explains (at p. 159):   Where, however, a taxpayer who carries on a business also owns property that is not used as an integral part of the business (e.g., long-term investments held by a manufacturing corporation), the income yielded by this property will be considered property income and not business income.   ...