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The Contractor shall not, without the express written permission of Her Majesty, divulge or use such Technical Information and Inventions, other than in performing the Work under this Contract, and shall not sell other than to SPAR under this Contract, any articles or things embodying such Technical Information and Inventions. [3] [11] Spar included the foregoing clause in its contract with Com Dev, but also included the following diminution modification clause: 12.7 The information detailed in the Contractor's letter dated April 19, 1990 is considered proprietary to the Contractor or its Subcontractors as the case may be. [4] [12] The letter referred to in clause 12.7 and filed as an exhibit in this proceeding reads as follows: April 19, 1990 File: 5050 Ref.: JB-1578 SPAR Aerospace Satellite and Communications System Division 21025 Trans Canada Highway Ste. ... Statement of Proprietary Information In accordance with the conditions of the RADARSAT Contract between SPAR Aerospace and COM DEV, S-700014, Article 12 – Intellectual Properties – this will certify that all equipments, associated Technical Information and Technical Documentation to be generated in performance of the Work and considered deliverable under the contract will utilize computer software, processes, methods, techniques and know-how in existence or residence with COM DEV prior to effective date of the Contract. ...

., supra, the Federal Court of Appeal laid out certain matters which should be considered by this Court when hearing these appeals. ... She explained in clear terms what her duties and responsibilities were, why they were worth the amount that she was paid and how relative to what she had earned four years previously in an office position it could not be considered excessive. ...

Her Majesty the Queen, 96-905(IT)I and 95-2380(IT)I, at pages 12-13: In my view, this tax advantage should not be considered in determining whether Dr. ... The tax advantage which is received from gifts is not normally considered a ‘benefit’ within this definition, for to do so would render the charitable donations deductions unavailable to many donors. [39] Judge Archambault continued as follows: Nor was the gift a sham. ...

To do so, these individuals use the bags of coffee left on the premises by the technicians which are considered to be part of the appellant's inventory. ... Although most of the automatic vending machines contain a money changer, the technicians do not remove the money as it is considered the property of the appellant's customer, which has decided to charge coffee consumers—its employees, customers or other persons—a predetermined amount rather than offer them coffee free of charge. ...

Once the money was received from them, this amount was considered an excess and a refund was made payable to Holbrook Manor. ... The Queen, [30] a similar question was considered by Bell T.C.C.J. In concluding, he observed that: The form of the entire transaction does not conceal its substance. ...

No. 1103, Rip T.C.J. considered the objetive meaning of "renovations or alterations to a dwelling". ... " [7] As referred to earlier while setting forth the submissions of Counsel for the appellant, Judge Rip of the Tax Court of Canada considered this provision in Vantyghem, supra. ...

Thus at the end of the day all of the facts must be considered and all of the relevant criteria or tests enunciated in the case law must be applied. [14] The expression "at arm's length" was considered by Bonner, T.C.J. in William J. ...

The following criteria should be considered: the profit and loss experience in past years, the taxpayer's training, the taxpayer's intended course of action, the capability of the venture as capitalized to show a profit after charging capital cost allowance. ... Rankin, and the changes in American tax law had a negative and unexpected impact on the business, no evidence was presented to show what profit the taxpayer might have earned had these events not occurred and whether the amount would have been considered substantial when compared to his professional income. ...

It must be said however that the question whether it was the sale of a separate business did not appear to be considered then. ... When all of the provisions of the agreement are considered together, it is clear that the sale of the explosives division was a sale of a readily separable business. ...

With respect to the first loan considered in the judgment, the Appellant approached a friend, and asked the friend to discount a $12,000 note. ... She adds further that the onus is on the Appellant to establish the borrower/lender relationship and that in case of doubt one should find that the Appellant has not discharged that onus. [12] No agency agreement was presented to support the allegation that the Companies acted as agents for the Appellant. [13] Counsel pointed out that, based upon the Appellant's apparent unawareness (from her testimony) of what was going on she could hardly be considered a principal in a principal agency agreement. [14] Counsel referred to several cases, including those discussed below. [15] In Denison Mines Limited v. ...