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Justice Stratas stated in Sawridge Band, inadvertence comes in all shapes and sizes, sometimes forgivable, sometimes not, and it must be considered “in light of the appropriate legal test and all the surrounding factual circumstances” (Sawridge Band, above, at para 13). [40]            Here, as I have already indicated, the computational error of Mr. ...

“Mandy Aylen” Prothonotary FEDERAL COURT SOLICITORS OF RECORD DOCKET: T-2161-15 STYLE OF CAUSE: BRADWICK PROPERTY MANAGEMENT SERVICES INC. v MINISTER OF NATIONAL REVENUE MOTION IN WRITING CONSIDERED AT TORONTO, ONTARIO PURSUANT TO RULE 369 OF THE FEDERAL COURTS RULES ON SEPTEMBER 8, 2016 ORDER AND REASONS: AYLEN P. ...

The declaration of section 2 seems, when the circumstances just mentioned are considered, to be too explicit for misapprehension. ...

As to the general power to make further regulations, that power should not be considered to authorize the passing of any regulation inconsistent with s. 1 of ch. 14 of the statutes of 1870 which prohibits goods or passengers being carried from one port of Canada to another except in British ships, or with subss. 2 or 3 of s. 4 of the Imperial Act of 1869. ...

It is 'cost' as considered on the last-in, first-out basis." The accountants called as witnesses made it clear [Page 747] that the l.i.f.o. method is not intended to indicate physical flow of goods. ...

In my view, the section, whether read by itself, or, as it must be, as part of the Act considered as whole, does not purport to levy any duty or to create or define a succession. ...

It has been urged that the agreement is similar to the one considered in John Deere Plow Company v. ...

I have considered Regina v. Hopkins and Collins [16], decided under the English Forgery Act, 1913, as amended by the Criminal Justice Act, 1925, and do not find it persuasive. ...

The judgment of Jenkins J. was affirmed in the Court of Appeal but, in that Court, the question of the effect of the [Page 501] Rule against Perpetuities was neither argued nor considered. ...

It is con tended by counsel for Lady Kemp in effect that this money, which Sir Edward obviously considered necessary for the purpose for which it was provided, should be treated as in an air-tight compartment by itself and that the receipt of the amount of this allowance for the maintenance and management of Castle Frank should not increase the burden of income taxes payable by Lady Kemp over and above whatever amount she would have had to pay in any year were this allowance not received by her. ...