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As long as Myers is a Canadian resident any company controlled and directed by him that is carrying on business in Canada will be considered as a Canadian resident. ...

If my recollection of the evidence is correct, it is my belief that these witnesses testified that all of the passage-ways could not be considered as main haulage ways or works similar thereto. ...

Considered separately neither of these elements justifies a disallowance of the interest paid under subsection 245(1). ...

Canada (Minister of Finance), Le Dain J. considered whether the principles of public interest standing that applied to litigants who seek to challenge legislation on constitutional grounds ought to be extended to a "non-constitutional challenge [...] for a declaration to the statutory authority for public expenditure or other administrative action. ...

The interest liability should not subsequently be considered contingent due to the possibility of a declining real estate market or skyrocketing interest rates. [44]          There is no evidence at the time this provision was agreed to that there were any exceptional circumstances to suggest it was some interest deductibility scam. ...

He then stated the following (para. 79):   It is not any kind of activity or undertaking that may be considered a business; there must be some commercial quality to the activity or undertaking for it to qualify as a business. ...

Judson, J further considered the report of Re Goodjallow, Traders' Bank v Goodfallow (1890), 19 OR 299 again noting (at 636): Again, I can find in the report no mention of any agreement in writing, but even in its absence the principle is plainly to be spelled out that if you sell my goods with my consent, it is on terms that you bring me the money in place of the goods. ...

In contending that in establishing market value the terms of the agreements should not be considered plaintiff relies principally on an old Newfoundland case re Harvey, Assessor of Taxes v Walsh, [1950] 3 DLR 257. ...

In support of its argument, the respondent takes refuge in the concepts of resiliation and reimbursement which, it says, establish that this is a continuous service in that the service ceases to be provided if payment is not made. [23]      To my mind, the argument that the respondent is making here is merely a variant of the earlier one, except that it adds that the amounts are not receivables because they are not overdue. [24]      I have already considered the question of the term or due date of the payments and concluded that the provisions establishing when the debt is due do not affect the existence of the debt and the right of the creditor to payment of the debt. ...

In relation to the submissions of counsel for the appellant, the jurisprudence relating to the categorizing of lump sum payments on the extinguishments of rights must be considered. ...