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Justice Henry, at pages 238 and 239, set out the principles to be considered by a judge on a motion for summary judgment under rule 20 of the Ontario Rules of Civil Procedure. ...

., which are not restricted to debts owing to provincial governments but which also apply to claims of the federal government, indicate that in the event of a bankruptcy, subsection 107(1) must be considered to determine relative priorities. ...

[Alternate plea] With reference to the alternative plea in the statement of defence, if it may be considered as an allegation of an "assumption"... ...

This argument was considered in French Shoes and in Woodward. In French Shoes, Teitelbaum, J. relied on the Interpretation Act, R.S.C. 1970, c. 1-23, to find that the new paragraph 12(1)(x) did not change the law. ...

Dreig, as having been engaged in exploration, he was not considered to have been engaged in an activity described in subparagraph 6(b)(i). ...

At this time the Penturns considered that Henry was indispensable to the operation and sale of London Loan Ltd. ...

For the years 1980 to 1982, subsection 18(2) of the Act provided as follows: 18 (2) Notwithstanding paragraph 20(1)(c), in computing the taxpayer's income for a taxation year from a business or property, no deduction shall be made in respect of any amount paid or payable by the taxpayer in the year and after 1971 as, on account, or in lieu of payment of, or in satisfaction of, (a) interest on borrowed money used to acquire land, or on an amount payable by him for land, or (b) property taxes.... if, having regard to all the circumstances, including the cost to the taxpayer of the land in relation to his gross revenue, if any, therefrom for that or any previous year, the land cannot reasonably be considered to have been, in that year, (c) used in, or held in the course of, a business carried on in the year by the taxpayer, or (d) [Repealed] (e) held primarily for the purpose of gaining or producing income of the taxpayer from the land for the year. except to the extent.... ...

In order to facilitate the collection and remittance of the tax imposed by this act or to prevent the double payment of such taxes on the same tobacco, the Minister may effect such arrangements as he may deem expedient to make with a vendor and such arrangements shall be subject to this act. 28. (1) For the purpose of carrying into effect the provisions of this act according to their true intent or of supplying any deficiency therein, the Lieutenant- Governor in Council may make such regulations, not inconsistent with this act, as are considered necessary. (3) The Lieutenant-Governor in Council may also make regulations: (a) to authorize the Minister to make arrangements with any manufacturer or wholesale vendor of tobacco for the collection of the tax imposed by this act [Emphasis added.] ...

They considered that the smaller diameter would produce a vast difference in size between the upper and lower welding rolls, so modifications were suggested to make the upper roll closer in size to the lower roll. ...

The following criteria should be considered: the profit and loss experience in past years, the taxpayer's training, the taxpayer's intended course of action, the capability of the venture as capitalized to show a profit after charging capital cost allowance. ...