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This is what Perrault states in Vol II of his Traité de Droit commercial, at pages 492 et seq, to wit: (Translation) In relation to the shareholders, directors can be considered as mandataries. ...

Furthermore, it was easily accessible from downtown Toronto or from the Toronto airport, it was close to attractive residential neighbourhoods, it was an ideal size and, finally, it was very reasonably priced compared with other sites considered. ...

It is desirable to quote at some length from Judge Fairbanks’ orally delivered reasons on sentencing:...Now I should point out that in my Judgment that I stated that the sale of this property that’s in question here should have been considered in the determination of fair market value. ...

But he was invited to present alternative plans that could be considered. ...

The plaintiff seeks to have $12,000 in legal fees considered as a single deduction rather than be divided between the defense of the indemnifica tion agreement and the suit for misrepresentation. ...

In any event if I were to consider the employees of several contractors as servants of the plaintiff, which I do not, still the cost of labour in relation to them could not be considered as “cost of labour” as defined under section 5202 of the Regulations. ...

Some legal authorities which considered management fees, and their deduct- ibility aS an expense in particular circumstances, were cited. ...

The meaning of the term "due to him" as it appears in subparagraph 40(1)(a)(iii) was recently considered by the Federal Court of Appeal in The Queen v. ...

This was a sale at arms length and the purchaser who was an experienced business man must have considered the goodwill to be of that value at that time. ...

In my view, it cannot be said that the loss suffered by the defendant as a result of the fact that the money it advanced to East End in 1968 could not be repaid to it, could be considered as an outlay made in 1970 for the purpose of gaining income from its busine 3, within the meaning of the exception contained in paragraph 12(1)(a) of the Income Tax Act.* [3] The conclusion of the foregoing is clear: the deduction was not permissible under paragraph 11(1)(f) nor under paragraph 12(1)(a). ...