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Secondly, the cases cited on behalf of Minuteman are examples of the "just and equitable” rule being applied in cases where the applications were made within the time prescribed by statute, and while useful, they are factually distinguishable and must be considered with care. ...

Where a natural gas compressor station is used in conjunction with the main gathering or pipeline system and it is used to either stabilize the varying field pressures for transmission of the gas to a gas processing plant or to compress the gas to a pressure required for its transmission to a gas processing plant, the compressor is not considered to be a component part of the pipeline and its capital cost is included in class 8. ...

In view of this lack of evidence the parties are content that each of the respondents be considered an “officer” of the National Parole Board for purposes of this appeal. ...

If I considered, during the years involved, the gross income (para. 2.02); the high interest rates and amounts paid (paras. 3.10 and 3.18); the cash flow taken by the start-up expenses, i.e. the tools that the appellant had in hands: up to three and a half quarters of good land (now one and a half quarters free of mortgage), the appropriate buildings (barn, corral), the main appropriate machinery, I arrive at the conclusion that there was a viable unit with profitability both actual and potential. 4.03.4 The ordinary mode and habit of work and time spent for each source of income are also criteria suggested by the Supreme Court in the Moldo- wan Case. ...

H.C.J.) which considered and applied Re Gould, (supra). In making the assessment the respondent assumed, amongst other things, that the following fact was true: (c) The Appellant did not insist upon immediate payment of the remaining $40,000 being the balance of the purchase price and represented to his two sons that he would not insist upon payment of the unpaid balance of the purchase price until the oil drilling business of the partnership improved and it’s (sic) cash flow allowed it to pay the balance of the purchase price; and concluded that: (f) the arrangement between the Appellant and his two sons amounted to an unwritten demand loan for $40,000, being the balance of the purchase price of the partnership. ...

When all that is pertinent is considered, I am satisfied that in acquiring the land the exclusive motivating intention of the appellant that is relevant to the determination of tax implications was to make a long-term investment in a capital asset. ...

" When considered as a whole, Kipp’s evidence fails to satisfy me that his opinion of the market value of the subject property as of V-Day is reliable. ...

If anything it and the Greig decision support the respondent's submission that it is the historical cost which must be considered and not an arbitrary fluctuating cost determined by the exchange rate in effect on the date of disposition. ...

In arriving at that conclusion the Court has considered the decision rendered in Emile Morin v. ...

Before proceeding to an examination of the issue, I would note also that several documents were filed by the parties, from which I have selected the following excerpts which I considered particularly critical, (in all cases the emphasis is mine): Full and Final Release IN CONSIDERATION of the payment or of the promise of payment to us of TWENTY THOUSAND DOLLARS — ($20,000.00)- upon the signing of this release and upon the payment of ONE HUNDRED THOUSAND DOLLARS — ($100,000.00) — evidenced by a Promissory Note attached hereto and made a part hereof, we hereby release and forever discharge REF Automation Limited and the Estate of Rudenz Ernst Flubacher and the Flubacher family and the legal representatives of all three from any and all actions, causes of action, claims and demands, for damages, loss or injury, howsoever arising, which heretofore may have been or may hereafter be sustained by us in consequence of alleged failure of REF Automation Limited to deliver production machinery as covenanted in a certain contract between ourselves and the releasees dated June 2, 1978, which machinery was essential to establish a proposed corporation (North American Connector Corporation) as a U.S. ...