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I therefore considered whether this is an appropriate instance in which costs ought to be awarded against Vancouver City Savings Credit Union, who is not a party. ...

The merits I have reviewed several decisions which list the types of factors to be considered in exercising discretion in a case of this kind [1], I will deal with the factors in turn: 1. ...

It may however be helpful to forestall regular adverse awards of costs if I indicate factors which should be considered determining the balance of convenience. ...

I here again stress that every lease had a term in it in which it was the option of the taxpayer plaintiff, Plaza Pontiac Buick, not the lessee, but at the option of the plaintiff that the vehicle would be considered sold upon the expiry of the lease term. ...

The conclusion might have been different had they been identified as actual expenditures, although they have usually been considered to be part of the office overhead which justifies the fee items in a bill of costs. ...

But even so, on any basis of logic one unit of a multiplicity of units cannot be considered to be totality of that multiplicity, nor can the whole be subsumed into one unit, one person or one individual. ...

In The Queen v Stevenson Construction Co Ltd et al, [1979] CTC 86, 79 DTC 5044, the Court of Appeal of this Court, in a somewhat similar case, affirmed the conclusion of the trial judge that ferry terminals and landings (such as are the subject matters in this case) on which work was done were at all relevant times part of the Provincial highways system under the jurisdiction of the Department of Highways of British Columbia and are not to be considered to be a public utility within the meaning of subsection 44(2) of the Excise Tax Act; that paragraphs (a) and (b) of subsection 44(2) of the Excise Tax Act contemplate an enterprise that is separate from the government’s departmental structure; and that the various area terminals and landings, the subject matters in that case, formed part of the highways system. ...

In my view, the present situation with respect to income tax on this award of “an identifiable sum for loss of earnings” must be considered legally insecure. ...

Article XXII provides that the accompanying Protocol is to be considered “an integral part of the Convention’’. ...

It is common ground that an application under subsection 120 (8) of the Act is considered to have been filed by: the taxpayer on the date that it was mailed and that the date of postmark is» evidence of the date of mailing. ...