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The details of these additional items now considered to be deductible by the Respondent, did not appear to follow any evidentiary or case law pattern of which I am aware, and must be regarded as simply an extension of amounts already accorded to the Appellant, as noted above- for whatever reason. ...

While the purpose of the legislation is a factor to be considered, it is only one of several which need to be taken into account. ...

Dudar that you refer to was sent prior to any reassessment, thus it cannot be considered as a Notice of Objection. ...

Irving Oil), 91 D.T.C. 5106, where a mark up of 66 cents per barrel by an offshore subsidiary on crude oil was considered acceptable and not artificial by the Federal Court of Appeal even though title to the oil passed only momentarily through the offshore company and it never took possession of the oil, or assumed any risk with respect thereto. ...

Depending upon the conservatism of the accounting practices adopted, it could cover the entire equity of the owners, or it could be limited to only that portion considered to be permanent. ...

R. [2] this Court considered earlier jurisprudence and confirmed the basic principle that it is the duty of the Min- ister to assess, and if necessary reassess, taxpayers’ returns so as to apply correctly the law to the facts. ...

., in the Cragg case, supra: There is, I think, no doubt that each of the profits made by the appellant could, by itself, have been properly considered a capital gain and the Court must be careful before it decides that a series of profits, each one of which would by itself have been a capital gain, has become profit or gain from a business. ...

Bonner, T.C.J. considered Pidskalny. In Black, Bonner J. made the following comment at page 1215: The Appellant cannot take shelter under subsection 227.1(3) by claiming that his actions met the standard of a reasonably prudent person who was ill-informed as to the requirements of the Act. ...

The position taken by counsel for the appellants to the effect that the wording of subsection 160(1) assumes such a requirement is even less acceptable given that in the instant case Benoît Montreuil Sr. effectively provided for the transfer of his property when alive by writing a will, which is considered a deed of gift of his property in contemplation of death to take effect after his death. ...

Counsel for the respondent considered that the facts set out in the aforementioned subparagraphs provide a sufficient basis for the conclusion that the parties were not dealing at arm’s length at the time of the transfer, that is, when the dividend was paid. ...