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He went on to say that in any event the matter was clearly determined by subparagraph 54(h)(iv) of the Income Tax Act, as follows (at page 18 (D.T.C. 6232)): It is clear that Parliament intended that compensation for expropriation be treated as a unitary whole for tax purposes and not be subject to "dissection" under the various headings of damages considered in order to establish the amount. ... " She considered the payment of $286,000 to be compensation for the “loss of a source of income" which is loss of a“ right” and thus of property" capable of expropriation. ...

Each of the five amounts will be considered separately in the light of the above statements. 1. ... For the above reasons the assessment of the plaintiff for the year 1980 will be referred back to the Minister for reassessment on the basis that the sole amounts which are to be considered a benefit to Holiday 77 taxable against the plaintiff pursuant to subsection 56(2) of the Income Tax Act are those mentioned in sections numbered 1, 2, 3, and 5 of these reasons. ...

However, it ought to be considered whether they are “structural building sections for incorporation into such building or structure” under paragraph 26(4)(b). In The Queen v Monarch Steelcraft Ltd, [1977] CTC 168; 77 DTC 5154, a 1977 Federal Court decision, Addy, J considered whether door frames were “structural building sections” under paragraph 26(4)(b). ...

Each paragraph dealing with the two separate mortgages includes a clause to the effect that the mortgagor (Mendlewitz) shall have the privilege of demolishing any buildings standing on the subject property and to commence construction, “such demolition and/or construction being deemed an act of waste so as to cause the said mortgage to be considered in default”. ... Such a waiver was considered by Hartt, J. in Genern Investments Ltd. v Back et al, [1969] 1 OR 694, wherein he said at 699:...the agreement itself expressly gave to the purchaser a right of waiver and the contract was thereby made conditional upon the municipality rezoning the land unless so waived by the purchaser. ...

At first, Ontario Hydro considered undertaking construction of the additional heavy water production in conjunction with its nuclear power plants but AECL decided to assume that responsibility. ... The facts peculiar to this case distinguish it from CIL and from the other authorities considered in C/L. ...

There have been three cases in this Court in which somewhat similar problems have been considered. ... What must be considered is the taxpayer’s right in them alone for they alone are within the classes of Schedule B. ...

Sections 56.1 and 60.1 had no application and, accordingly, were not considered by the Federal Court of Appeal. ... If, in this case, section 60.1 and section 56.1 are put aside, and only paragraph 60(b) is considered, then the amounts paid by the defendant Bryce for the benefit of his wife would not be deductible. ...

Irving, a Collection Officer for the Minister, can be considered a “federal board, commission or other tribunal”. ... Irving fits into the definition under Section 2 does not mean that all of his statements can be considered as decisions subject to judicial review. ...

Counsel for the plaintiff, among other things, submits that the ejusdem generis rule should be employed in considering all the words used in the subsection of the Act to assist in determining whether each of these payments should be considered as payment falling within the meaning of “rent, royalty or other similar payment”; and that in so employing this rule one should find that they are outside such meaning because that subsection refers to and charges only payments made on income account not on capital account. ... In other words, everything is considered to be covered. This is a fundamental change from the basic scheme and concept of the previous Act which employed general language in its charging provisions. ...

Counsel for the appellant argues that there is no need to distinguish between appellant’s occupation in the United States and his activities in Canada: any activity on his part was to be considered as being connected with his “enterprise” within the meaning of section 3 of the Protocol and since he was a resident of the United States, this enterprise was necessarily a United States enterprise. ... An individual may well have more than one enterprise, and in any case, an enterprise must have originated in a State and carry out some of its activities there, if it is to be considered “of that State”. ...