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The Oxford case stands for the proposal that none is to be given as long as the single agreement identifies what the expenditures are incurred for and such expenditures are segregated or severable 19. [20]      In the present instance, the agreement revealed three different undertakings by the appellant involving three clearly identified expenditures: (1) an exchange of lands between the appellant and the City of Montreal; (2) a deposit in the amount of $480,900 in eventual payment for the relocation of Pierre Corneille Street, subject to adjustments to the real cost and, (3) an expansion of the amenities worth $6 million guaranteed by a bond of $1 million to be forfeited in favour of the City of Montreal in case the appellant decided not to proceed with the expansion. [21]      Nothing in the Tax Court judge's decision indicates that she considered the severability of these three expenditures. ...

Accordingly, it was used in carrying on the enterprise and could therefore not be considered to be needed for the personal exercise of his profession. [36]      Based on similar reasoning, the registrar of the Superior Court in the District of Hull in bankruptcy cases refused to release from seizure a motor vehicle belonging to an insurance broker who had been self-employed for 25 years. ...

Otherwise, the investment manager does not manage at all. [64]            I find that, considered as a whole, the services performed by investment managers cannot be divided. ...

  [32]            At the hearing, the judge, clearly in possession of all the facts at that point, considered the possibility of an offer to settle before trial, given that there were reputations to protect. ...

In his ruling, the President considered his “jurisdiction.” He did this by interpreting the words of subsection 60(1), determining the nature of C.B. ...

  [13]            Next, the Tax Court Judge considered the question of whether the Separation Agreement has a commencement day. ...

  [40]            I should mention here that, under section 321 of the Civil Code of Quebec, a director of a corporation is considered to be the agent (“mandataire” translated in English to “mandatary”) of the corporation. ...

  [4]                The statutory predecessor to subsection 231.2(1), former subsection 231(3) of the Income Tax Act, 1970‑71‑72, c. 63, was considered in James Richardson & Sons Limited v. ...

.: Yvon Blais, 1991] an interpretation can be considered absurd if it leads to ridiculous or frivolous consequences, if it is extremely unreasonable or inequitable, if it is illogical or incoherent, or if it is incompatible with other provisions or with the object of the legislative enactment (at pp. 378-80). ...

  [20]            The last matter considered by the application judge was the question of remedies, specifically whether the Federal Court had the jurisdiction to set aside an assessment or reassessment as to the tax liability of a taxpayer under the Income Tax Act, a power which appears to be reserved to the Tax Court of Canada. ...