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If the accused was acquitted on the primary charge, the remaining charge or charges would be considered and the defence could then call evidence in respect of them. ...

Counsel for the plaintiffs put their position in another way: only when a business is acquired as a going concern can a list of clients be considered part of the goodwill purchased, and the expense be classified as on the capital side. ...

The word “consumed” was considered in two prior cases: Luks v MNR, [1958] CTC 345; 58 DTC 1194, a decision of Mr Justice Thurlow as he then was, and Carson v MNR (1966), 41 Tax ABC 249; 66 DTC 424, a decision of Mr Snyder. ...

Dr Nowlan does not agree that industrial materials include minerals and rocks and he added that sand and gravel are not considered a mineral. ...

Whether it was an account payable to Triangle or to Norseman, the only reason I can determine that it would not have been paid, would be that North West considered it a contraaccount, to offset against other accounts owing to North West, either by Triangle or Norseman, at the dates these companies went into bankruptcy. ...

As I view the problem, if the reason for the separate existence of the two or more companies does not convince the person hearing the appeals, these other matters should be considered to test the reason. ...

In the circumstances, the Board suggested that the claim of $150 for clothing, admitted by the appellant to have been a personal expenditure, be withdrawn, but that the deductibility of the other expenses be considered by the Board in dealing with the merits of the case. ...

Counsel for the respondent in argument stated: (1) that previous legal action regarding alleged theft of broadcast signals had been under the Copyright Act, not under an act dealing with the conversion or theft of goods; (2) that where charges under the Criminal Code had been laid in any alleged theft of broadcast signals, such charges had been under a specific section dealing with the theft of communication services; (3) that assuming the broadcast (electromagnetic) signals were goods, the sale still would be not of the goods, but of the services; (4) that if the broadcast signals were considered like electricity, they would be analogous to electrical energy, not electricity itself; (5) that the appellants’ business consisted of providing a service; and (6) that the concept of property should not be confused with assets. ...

I do not have the reasons for judgment of the learned member of the Tax Review Board before me and do not know whether his attention was directed to this matter when he considered the appeal. ...

It follows that the Minister of National Revenue, if he considered that the sale gave a taxable profit to Metropolitan Construction Ltd, was bound to make an assessment and this assessment remains valid until it is set aside by the court or until the Minister makes a reassessment. ...