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They incur no legal penalties and, strictly speaking, no moral censure if, having considered the lines drawn by the legislature for the imposition of taxes, they make it their business to walk outside them.” and Inland Revenue Commissioners v Duke of Westminster, [1936] AC 1, where Lord Tomlin said at p 19: “Every man Is entitled, if he can, to order his affairs so that tax attaching under appropriate Acts is less than it otherwise would be. ...

This was considered to place Flemingdon Park at a competitive disadvantage that had to be taken into account in the rents charged. ...

He considered it expedient that Monarch should become the wholly- owned subsidiary of Niagara. ...

Abugov and Sunderland impressed me favourably in giving their testimony, and there is nothing to suggest that they are not reputable and credible, and their evidence is uncontradicted, but even so their evidence must be considered and weighed with all other evidence objectively. ...

.- I have considered the manner in which the Fraser land was treated in the bookkeeping and accounts of the companies, but I do-not regard it as conclusive on the question whether the land was a long term capital asset. ...

However, the word there being considered was the word “controlled” as used in paragraph 39(4)(b) of the Act. ...

In cross-examination she said she had not considered putting any of the shares in the Miller company in the names of the children. ...

He also argued that if the wife’s company did not amount to anything, all she received should have been considered as a gift from her husband and, consequently, the appellant company should not be assessed; that the present case was against the economy of Canada because it prevented the incorporation of another taxpayer who was going to repatriate taxes paid in the United States; that the only way to separate a principal and an agent was to incorporate a company, and that according to the decision in MNR v James A Cameron, [1972] CTC 380; 72 DTC 6325, people are entitled to be incorporated. ...

Those submissions were received from counsel and considered by the Court. ...

We find it difficult to understand why property abutting a railroad track could even be considered for dwellings, when it appears so logical an environment for industrial sites. ...