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  [35]            First, as I have just determined, the Judge ought not to have considered Ms. ...

  [41]          Counsel submitted that the parties’ intention regarding the payments made by the shareholders to the Appellant must be considered in the context of all of the agreements relating to the joint venture entered into by all of the parties, including the Trustee.  ...

Hawaii Market Centre Inc. [4]) were considered and utilized by the Courts below in determining that the appellants were dealing in securities through their commodity account agreements with their customers. ...

  [30]          Section 159 provides as follows:   Person acting for another   (1)  For the purposes of this Act, where a person is a legal representative of a taxpayer at any time,   (a)  the legal representative is jointly and severally liable with the taxpayer               (i)   to pay each amount payable under this Act by the taxpayer at or before that time and that remains unpaid, to the extent that the legal representative is at that time in possession or control, in the capacity of legal representative, of property that belongs or belonged to, or that is or was held for the benefit of, the taxpayer or the taxpayer’s estate, and               (ii)  to perform any obligation or duty imposed under this Act on the taxpayer at or before that time and that remains outstanding, to the extent that the obligation or duty can reasonably be considered to relate to the responsibilities of the legal representative acting in that capacity; and   (b)  any action or proceeding in respect of the taxpayer taken under this Act at or after that time by the Minister may be so taken in the name of the legal representative acting in that capacity and, when so taken, has the same effect as if it had been taken directly against the taxpayer and, if the taxpayer no longer exists, as if the taxpayer continued to exist.   ...

.), concerning the former subsection 15(1) of the Act, which the Court considered to be still good law:     In applying paragraph (c) full weight must be given to all the words of the paragraph. ...

Company Act provisions including those similar to sections 110 and 111 here considered, Anderson J. commented (at pages 764-65 (D.L.R. 113)): It seems to me, in the absence of authority, that the proper approach is to ascertain just what happens in fact when a receiver-manager is appointed: The receiver-manager is given exclusive control over the assets and affairs of the company and, in this respect, the board of directors is displaced. ...

At page 291 Brooke J.A. on behalf of the court said: The learned trial Judge considered all of the circumstances and found that there was a general intent on the part of Dr. ...

The sections of the Income Tax Act reproduced express a particular intention incompatible with the general intention and as such must be considered in the nature of an exception. ...

Since the expenses are limited to the expenses of the business, it must have been intended that sole proprietors would not be considered to be carrying on a single business simply because the same person is carrying on various diverse activities but the test would be whether the activities are so interlaced and interdependent that the sole proprietor only has one income producing activity ...

Consequently, the designation in question cannot be considered to be filed as a valid designation in accordance with subsection 194(7) as the applicable penalty of $8,000 has not been remitted. ...