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Since those sales no properties had been sold and the plaintiff considered that he had now fulfilled his intention. ...

Although he considered commercial applications for his theories, he was not successful in these ventures, nor did he patent the device. ...

As will be seen from the provisions of the Will, one tractor was considered by the deceased to be a special antique. ...

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. ...

He argued too that the respondent, who pleaded that he had assumed:... that the dividend of $243,000.00 was considered effective on December 31st, 1982, the day the entry was recorded in the company's books; did not quarrel with the principle that a resolution must be treated as relating back to the date stated to be its date. ...

When the appellant's contributions to charitable organizations for 1982 to 1986 are considered they do not bear any relation to the maximum allowable for charitable gifts prescribed by the Act, with the exception maybe of 1982 in which year there is a differential of roughly $5,000 between the amount contributed and the amount that could have been deducted. ...

The Supreme Court considered the issue by way of obiter dictum in the case of Louis J. ...

Justice Bastin considered in ascertaining the date of acquisition was not the date on which the shares were fully paid nor the date on which the share certificates were issued but the date on which the taxpayer established a binding proprietary right in the legal ownership of the shares. ...

In my view, all the interest must be considered as the interest paid for the borrowing used for the purchase of said shares. ...

Bearing in mind that shares in a corporation are in a different position for present purposes from some other kinds of property, I am nevertheless, after having considered the various relevant indicia revealed by the whole of the evidence, left with the conviction that the appellants’ dealings in corporate shares constituted a business within the definition of that word in subsection 248(1) of the Act. ...