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Counsel for the appellant submitted that these transactions resulted in a capital gain and the transactions should not be considered solely from the intention of the party but their characterization should also be determined from what the appellant actually did; and in this particular case what the appellant actually did was more important. ...

As I have noted earlier, the correspondence clearly indicates that there were discussions with Dominion Stores as to a sale, and a clear statement that an outright sale would be considered if agreement on a lease could not be reached. ...

Counsel for the appellant respectfully suggested that the above declaration indicated that the Board was under a misapprehen- sion as to the point in his submission, which, he considered, was supported by the Universal case and which he described as follows: ‘ ‘ If the product in question was a biscuit, its character as such would not be altered by any treatment given it in advertising literature or in the manner in which it was marketed. ” I do not think the Board was misled, as indicated above, because, disregarding any evidence in respect of advertising and literature, I am of opinion that the extent to which the character of the Marvens product was altered through the addition by Moirs of 30 per cent, by weight, of chocolate was the pivotal fact which all members of the Board rightly took into consideration in arriving at their conclusion. ...

In any event, I will nonetheless consider if the “conduct” she complains of could, on its own, support a claim of negligence against the CRA. [55] To establish negligence, the Plaintiffs must establish: (1) the CRA owed them a duty of care; (2) the CRA breached the standard of care; and (3) the CRA caused the damages alleged. [56] Justice Ahmed, in Oddi, considered a negligence claim against the CRA and noted, “the jurisprudence supports the finding that the CRA does not owe a duty of care to taxpayers” (at para 77). ...

Berman considered United as the appellant’s branch or agency and in Mrs. ...

Those two principles must, however, be considered having regard to the fact that in enacting the Income Tax Act, Parliament undoubtedly intended to impose a tax on income. ...

I do not believe it necessary to deal with these re-assessments otherwise than to say that on the above-mentioned date the re-assessments were to be considered as having been determined according to the provisions of the statute. ...

In this view, the day of... original assessment” referred to in Section 46(4) was in the present case May 28, 1953, and it remains to be considered whether the re-assessment under appeal was made within four years from that day. ...

That type of evidence was considered and held to be inadmissible by Viscount Simonds in the Shephard case (supra), where at p. 652 he said: “Before, however, I ask whether evidence of any subsequent events is in this case admissible either because they formed part of the original transaction or because they were in the nature of admissions, I must shortly examine an argument which has been pressed on this appeal and appears to have carried particular weight with Romer, L.J. ...

Therefore, there remains to be determined whether the rock bolt is a “ safety device and equipment for the prevention of accidents in the manufacturing or production of goods’’ (the italics are to indicate the questions left to be considered). ...