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While the comparables method may be considered ideal, it must be understood that the comparables are always subjective and imperfect in terms of both quantity and quality. ...

Même si les auteurs de l’article cité au paragraphe 3.18 des faits appliquent cette théorie dans le cas d’évaluation relativement à un problème de gain de capital: In summary, when dealing with capital gain matters, the presence or absence of special purchasers must be carefully considered. ...

Comments Relating to the Estate of Roland Bernèche and to the Heirs of Roland Bernèche To touch on another point mentioned by counsel, it must be ascertained who should be assessed in the event that the payments made by Les Meubles de Maskinongé Inc are considered to be salary. ...

The appellant, however, seeks to avoid a literal construction of the subsection with a threepronged argument, which must fairly be considered, based upon (a) the presumption against retrospective operation of statutes; (b) the presumption against interference with vested rights; (c) the meaning to be given to the word “aggregate” in subsection (Be). ...

The act of becoming a member of a congregation or community shall be considered as a Grant, Release, Transfer, Assignment, and Conveyance to that gregation (sic) or community of all property, whether real or personal owned by any person at the time of his or her becoming a member of the congregation or community, or acquired or inherited at any time subsequent thereto; such property to be owned, occupied, possessed and used by the congregation or community for the common use of ll its members. ...

The facts are interesting in that it was considered a bold venture to build a steel mill on the Prairies, since it was believed that there was no function for it, that it would be impossible to have the. steel produced, and there was no experienced labour pool available nor any of the other normal needs. of a steel mill such as. are. to. be found in. the heavily industrialized areas where the Steel Company of Canada Limited, DOFASCO and Algoma Steel carry on their operations. ...

By a letter dated July 21, 1967 (Exhibit 34) the Department of National Revenue advised the appellant that the respondent’s previous registration of the Pension Plan and the approval of the special payment of $195,244.20 were both withdrawn and that the Plan was considered to be in the same position as if it had never been registered. ...

(la) For the purposes of paragraph (d) of subsection (1) where any gift was made by the deceased during his lifetime or by his will, (a) subject to a power in favour of any person to appoint the donee or donees thereof, or (b) subject to a power in favour of any person to appropriate the whole or any part thereof for his own use or benefit, to the extent that the power described in paragraph (a) was exercised not later than one year after the coming into force of this subsection in favour of a donee described in paragraph (d) of subsection (1), the gift so made by the deceased shall not, by reason only of having been made as described in paragraph (a), be considered not to have been absolute and indefeasible and shall be deemed to have been made by the deceased to that donee, and to the extent of any estate or interest of a donee described in paragraph (d) of subsection (1) in the property comprised therein that became absolute and indefeasible by virtue of the renunciation of the power described in paragraph (b) not later than one year after the coming into force of this subsection, the gift so made by the deceased shall be deemed to have been absolute and indefeasible.” ...

It j is not to be assumed from this prayer that if I were to grant it the appellant would be freed from liability in respect of the sum of $55, 393. 10 previously considered. ...

This proposal was briefly considered and rejected by Dominion because the proposed rental was less advantageous than that obtained by Dominion in a subsequent similar arrangement with another party. ...