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This involved determining a value for the Company’s assets devoted in the year to milling, making an allowance for what he considered a fair rate of return thereon (which he placed at 8%), or alternatively 15% of the profit calculated under The Mining Tax Act before processing allowances, deducting whichever figure was the greater. ... Consequently, that proportion of 1957 capital expnditure could properly be considered as having been used for the milling of the ore which produced the concentrate, in 1957, from the value of which the assessor had to work back in making his appraisal of the value of the ore at the pit’s mouth. ... The basis for the decision of the Court of Appeal on this point is Stated as follows: The Board considered that an allowance to appellant of two- thirds of the milling capital actually invested in 1957 was a fair and just allowance. ...

Further, because their primary objective, the inducement of tenants to rent space in the building, was achieved in the year of the expenses, the TIPs were to be considered current expenses.  ... In response to TCPL’s argument that Canderel was wrongly decided because the effect of s. 18(9) of the Act (which requires the amortization of certain prepaid expenses but not TIPs) was not considered, Robertson J.A. began by considering TCPL’s understanding of the law as it stood before Canderel.   ... With respect, the accuracy of the income picture is the only issue to be considered, once it has been established that the method used by the taxpayer to arrive at this picture is consistent with the provisions of the Act, with the judicial interpretation thereof, and with the well-accepted business principles, including but not limited to GAAP, which are found to be applicable in the particular case.  ...

Both of these judgments considered the said Sections 85 et seq. of the Special War Revenue Act in which the same words, “produced or manufactured in Canada’’ were used. ... -G. of Canada, [1950] O.R. 429; [1950] C.T.C. 440, McRuer, C.J.H.C. considered the same question in reference to the same statute. ... It was the submission of counsel for the respondent before this Court that the two words must be considered as being practically synonymous and Charles Marchand Co. v. ...

The question, however, remains as to the proper party to be considered as the lessee. ... The Minister considered Tantramar as the lessee and the province the lessor, and as the Province was not a taxpayer, he gave the full allowance for depletion allotted to the mine to Tantramar. ... He did not act under them as he considered the appellant did not come within them. ...

In determining the jurisdiction of this Court, the fact that the provincial statute authorizes the joinder of the causes of action and makes such joinder the basis of jurisdiction cannot be considered. ... It was held that the amount in controversy which [Page 487] was to be considered was that of the claim made for each worker. ... So far as this Court is concerned, each claim by itself must be considered as separate for purposes of jurisdiction. ...

Such income could not be considered as profits for the taxation year reasonably attributable to the production of prime metal or industrial minerals, within the meaning of s. 1201(2) of the Regulations. ... In the matter under appeal, however, what is being considered is not income for the year from all sources but income from a source other than the company’s mining business, namely, the income from its short term investments. ... This income from the short term investments cannot be regarded as incidental income in the operation of the mine any more than any other income gained from use of the profits of the mine could be so considered. ...

Respondent’s contention is that tetracyclines form a group and they are all to be considered as derivatives of tetracycline. ... What they do show is that the “tetracyclines” are considered as a group or a family of antibiotics. ... [Page 464] I should also add that this could not at any rate be considered as reliable evidence from a scientific point of view. ...

It is abundantly clear that when the act is to be considered from the business angle it is in law the principal’s act, not the agent’s. ... They were considered only to the extent of helping to form a judgment as to the appellant’s intention in making his personal purchases, were they an investment or a business venture? ... Therefore, the wording of s. 83(4) is not to be extended so as to fit all that it might be considered desirable to cover. ...

It is abundantly clear that when the act is to be considered from the business angle it is in law the principal’s act, not the agent’s. ... They were considered only to the extent of helping to form a judgment as to the appellant’s intention in making his personal purchases, were they an investment or a business venture? ... Therefore, the wording of subsection 83(4) is not to be extended so as to fit all that it might be considered desirable to cover. ...

The question, however, remains as to the proper party to be considered as the lessee. ... The Minister considered Tantramar as the lessee and the province the lessor, and as the province was not a taxpayer, he gave the full allowance for depletion allotted to the mine to Tantramar. ... He did not act under them as he considered the appellant did not come within them. ...