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However, it recommended that the Minister make a Remission Order in favour of the respondent for all of the years that he should have been considered a Band member. ...

One of the factors he considered was the fact that Jean Fontaine was merely used as a proxy for Marcel Létourneau. ...

[40]            The CRA Remission Guide states the following: Section III – Remission Guidelines   Each remission request is considered on its own merits to determine whether collection of the tax or enforcement of the penalty is unreasonable or unjust, or if remission is in the public interest, in accordance with the broad terms set out in section 23 of the Financial Administration Act. ...

., 91 DTC 5526, Strayer J. said at p. 5531:                 I have considered carefully the statements by way of obiter dicta by J.O. ...

This generosity of the Minister constitutes a potential windfall received by the Appellant without any reliable evidence for such expenses to have been considered. ...

At its meeting of May 8, 1985, Nordair Inc.’s new board of directors considered the question whether certain incentives for the business’s executive staff were appropriate and to this end decided to award options to purchase 275,000 Nordair Inc. shares (Exhibit A-1, tab 5). ...

Since this bookkeeping arrangement was considered adequate for the Trust Co’s purpose, I do not think I am obliged to delve further into the vagaries and sufficiency of their bookkeeping methods, if the Trust Co is satisfied as to their adequacy, beyond ascertaining that the Trust Co was obligated and acknowledged itself obligated to the defendant for the purchase price of the land and for interest. ...

However, on an objective basis, the nature of the two operations must be considered. ...

In his view, the appellant had simply embarked on a profit venture intended to reduce the cost of its wool supplies. 36 Rand J. for his part, 37 considered that the exchange gain was so intimately linked to the payments made by the appellant in the course of its trading operation as to form part of it. 38 [27]      I believe that it can be safely stated from these authorities that where the forgiveness of an amount owed by a business pertains to a "trade debt," or a debt that is so intimately connected with the trade of the business as not to be segragable from it, it will usually form part of the profit of the business. 39 Where however the forgiveness pertains to a debt that is distinct and removed from the trading operations of a business, it will normally not impact on its profit for the year. [28]      Addressing this distinction between trading operations per se and activities that are ancillary to these operations, Rand J. stated in Tip Top Tailors:... the capital machinery within and by means of which the business earning the income is carried on is distinct from that business itself; and the fluctuations in its value have no bearing on profits or losses from the business. 40 He went on to explain the difference between the "capital machinery" of a business and its income earning operations by referring to the statement of Lord Macmillan in Montreal Coke and Manufacturing Company v. ...

I considered not accepting him as an expert in this case despite his otherwise impressive credentials and experience. ...