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Again in Watling v Lewis, [1911] 1 Ch 414, a proviso was rejected because it was held that the only effect that could be given to it would be to destroy the original covenant; and in Re Tewkesbury Gas Co, [1911] 2 Ch 279, at page 285, Parker J considered that when there was an unqualified covenant to pay with a proviso that it should only be enforced at the “option of the covenant’ the proviso must be rejected as obviously destructive of the object of the instrument. ...

To my mind, it is not without significance that that course was the only alternative course considered and that it was decided upon as the only thing left to do. ...

Counsel for the appellant argued that a pattern of cheque cashing had been established but that such pattern had never been analysed or considered by the respondent. ...

The law firm considered this mortgage to be doubtful in 1979 and in anticipation of making good on any loss to its client, it claimed a $5,000 reserve or allowance in determining its income for its fiscal year ending September 30, 1979. ...

The appeals are allowed in part in order that for the years 1977, 1978 and 1979, Mr Gleddie shall be considered an independent contractor. ...

As a general rule, the on-site fabrication, installation and erection of machinery and equipment, regardless of size, is not considered to be construction, unless it constitutes a component part of a building or structure (eg — heating system, air- conditioning equipment, sprinkler system, plumbing, wiring, etc.). ...

It would be normal that all the losses of one year be considered as start-up costs even if in that year the appellant was not yet a full-time farmer but a gentleman farmer. ...

Subsection 37(2) of the Interpretation Act provides: 37. (2) The amendment of an enactment shall not be deemed to be or to involve a declaration that the law under such enactment was or was considered by Parliament or other body or person by whom the enactment was enacted to have been different from the law as it is under the enactment as amended. ...

This has to do with the sale of inventory when a taxpayer effectively is selling the entire business, and this section deems that that inventory — this has to be property or assets held as inventory, not as capital property — that deems that that inventory shall be considered to have been sold by him in the course of carrying on business. ...

It was considered as an account payable in accordance with the generally accepted accounting principles. ...