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., [1964] C.T.C. 294,64 D.T.C. 5184, Cattanach, J. of the Exchequer Court of Canada (as it then was) considered the application of subsection 8(1) of the Act, which for the purposes of the case at bar, is identical to the current subsection 15(1) of the Act. ...

As regards the corporation, the shareholder's claim was considered to be the cancellation of a debt, that is, an extinguished debt. ...

The offer was not accepted for the following reasons as set out by the learned chairman of the Tax Review Board at page 2810 (D.T.C. 1601): Although the purchase price was considered adequate Mr. ...

Groves, including any supporting voucher or cheque cannot now be considered as being subject to a solicitor-client privilege. ...

Since only a two and one-half per cent discount was considered appropriate, the Minister concluded that a benefit had been conferred upon the two non-resident share- holders and that the plaintiff had been required to withhold income tax on their behalf on the amount of the benefit. ...

In all the big renovation stores I was not dealing with the owner, I was dealing with the manager, and I have the impression he considered it somewhat as a tip. ...

Neither party raised the corporate structure of York Boutique, or the possible interrelationship of the two companies as any factor to be considered. ...

Cline had made a business decision, and that such a decision should be considered as falling within the parameters of the relevant jurisprudence. ...

This change in its tax reporting, as Reed, J. found at trial, was made on the advice of its accountants, who relied on what they considered to be the meaning of the 1983 amendment to paragraph 12(1)(b). ...

This point has been considered many times by the courts. The decision in Taylor v. ...