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The appellant, Mr Miller states, was cognizant of the fact it had the right to specific performance for the remainder of the term of the licences, but also considered the fact that the logging and lumbering economy at that time was sagging, and it might well be stuck with a worthless judgment. ...

His “start up” costs should be considered valid, and the care and attention required by his animals was detailed for the Board. ...

The appellant, on the other hand, claims that the gain was capital in nature and considered it as such in his income tax return. ...

The amount paid was considered as income according to subsections 5(1) and 8(1) of the old Act. ...

For these reasons the appeal is allowed on the basis that deductions should be considered for each of the appellant’s children who meet th requirements of paragraph 109(1)(d) of the Act if this has not already been done, and the matter is referred back to the respondent for reconsideration and reassessment accordingly. ...

The appellant company wanted to keep good relations with the German company and decided to pay the $18,000 but the said amount was considered as account receivable in the appellant company’s books. ...

In his testimony the applicant’s accountant, Mr Lavoie, clearly stated that a notice of objection had never been considered and that he had not advised the applicant to do this because there was no documentary evidence that the said expenses had been incurred. ...

He then considered alternative forms of residential redevelopment, one of them being a small apartment building. ...

The substance of this letter should be an integral part of my judgment: Dear Vasco, My Board have very carefully considered the future of our Canadian interests and have decided to carry out the policy stated in last year’s accounts, of not maintaining any company whose profits do not seem likely to exceed £100,000. ...

Consequently, the money that the appellants received in the 1971, 1972 and 1973 taxation years was considered as benefits from their company within the meaning of subsection 8(1) of the old Act and subsection 15(1) of the new Act. ...