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Further, subsection 184(3.1) has not, to my knowledge, been judicially considered. ...

In considering whether the results of any transaction can be considered in computing the profit of a business for a particular year, the first question is whether it was entered into for the purpose of gaining or producing income from the business.* [4] If it was not, such results cannot be taken into account in computing such profits. ...

Benaby Realties Limited, [1968] 1 S.C.R. 12, the Court considered the timing of recognition of income from an expropriation of land. ...

Specifically, the Minister considered that the unwritten policy underlying this clause and the related FAPI provisions contemplate that the foreign affiliate that wishes to take advantage of paragraph 95(2)(a) must be a foreign affiliate of a Canadian based multinational corporation (Appellant’s Memorandum, para. 11).  ...

Rarely in sing. 1665. ’ ’ The word appears in O. 16, r. 1 of the Rules of the Supreme Court of Judicature in England respecting joinder of parties to actions and in differing contexts in a number of statutes, and it has been judicially considered from time to time in the interpretation of such rules and statutes. ...

Mills considered that the balance of the Promissory Note still owing was in the amount of $10,588,133.   8.                   ...

This matter was also considered in The Royal Trust Company case (supra) in which the President stated at p. 43: “It is not necessary that the outlay or expense should have resulted in income. ...

However, the point was not dealt with by counsel for either party and I raise it merely as a point that might be considered at another time. ...

Having wives of the personnel attend was considered advantageous for several reasons among which were the fact that many of the dealers operated comparatively small family businesses in which their wives were actively engaged and being familiar with the business would be interested in the business sessions, the fact that in other instances the wife was often an. officer of a family corporation carrying on the business and was in that way involved in it and able to contribute women’s views which were of importance in a business the customers of which were’ pre- dominently women, the fact of the goodwill that could be expected to accrue from Oshawa having included them in what was expected to be a pleasant occasion and finally the fact that with the wives present the convention could be expected to be more orderly and businesslike. ...

                          [21]            Bowie J.T.C.C. considered and rejected this argument in the following paragraph: The undertaking to operate the company in a good and business-like manner was part of the consideration, but that cannot be equated to an obligation on the part of the Appellant to work for two years without pay. ...