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  [17]     I have considered a variety of cases including Narsing v. ...

The question of discrimination was considered in Law Society of British Columbia v. ...

Submissions of the respondent The provisions of paragraph 227.1(2)(a), subsection 227.1(1) and those in Part VIII all have to be considered simultaneously to determine the amount of tax that was unpaid when it was required to be paid. ...

it is considered that each of the items in subparagraphs 89(l)(/?)(i), (ii), (iii) and (iv) is to be included in the corporate partner’s capital dividend account to the extent of its share thereof.^ [4] Revenue Canada concludes in effect that a corporate taxpayer, such as the Appellant, who is a member of a partnership, can include its proportionate of the non-taxable capital gain to its capital dividend account. ...

(IV) that portion of an expenditure made in respect of an expense incurred in the year for salary or wages of an employee who is directly engaged in scientific research and experimental development in Canada that can reasonably be considered to relate to such work having regard to the time spent by the employee thereon, and, for this purpose, where that portion is all or substantially all of the expenditure, that portion shall be deemed to be the amount of the expenditure. ...

But the words "were considered to be a retiring allowance as defined by subsection 248(1) of the Income Tax Act”, (emphasis mine) in paragraph 6, of that agreed statement, I regard to be clear enough to delineate the task of the appellant. ...

Immediately thereafter, Donlee then redeemed the shares held by Holdings at the price of $69.05 a share for a total considered to the appellant of $2,620,201. 6. ...

The evidence shows, on a balance of probabilities, that the Appellant deliberately and knowingly decided to report losses that were greatly overstated owing to circumstances he considered favourable in that the vast majority of investors in the stock market, if not all, had sustained considerable losses ...

While the Reports on Objection make it clear that the Minister considered Devon’s argument, they in no way indicate that the Minister abandoned the Minister’s original argument. [32]         Based on the foregoing, I am not prepared to allow Devon to appeal the paragraph 20(1)(b) and subsection 111(5.2) issue on the basis of this alternative submission. ...

When property is considered to have been acquired for the purposes of the Act; 3. ...