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The health insurance premiums paid by an employer are not considered by Canadian tax legislation to be an allowance or benefit taxable in the hands of the employee. ...

The sole issue is the valuation of the shares on V-Day and the evidence adduced in this appeal, on consent of both parties, was considered common to the following other appeals and decisions will be rendered separately in those cases: Marion D Lauder—Taxation Years 1974 & 1975 Manasu Holdings Ltd—Taxation Year 1974 Donald A Newson—Taxation Year 1974 Background The appellant held 50,001 shares of the capital stock of Hayes Trucks Ltd (hereinafter referred to as “Hayes”) which were disposed of at a price of $7.04 per share (totalling $352,007) in the 1974 taxation year. ...

According to her testimony, she did not even think of doing so, as she considered that what each owned belonged to them both. ...

The appellant considered that Mr Duquette was a good accountant and even offered to increase his remunerations. ...

What happened subsequent to the time of acquisition is immaterial and that is probably the reason why the profits realized by the appellants in selling part of their interest to Strad-Mor Associates were considered by the Minister as Capital gains. ...

The appellant, who is a very astute businessman, must have realized this and must also have considered seriously at the time of purchasing the Main Station the possibility of making a profit on the sale of the garage after having repeated the procedure of cleaning and repairing the station and increasing the business. ...

If indeed the respondent considered at that time that $360 of this represented a reversal of the standby charge, there was no indication of it. ...

Counsel for the respondent requested leave to submit a book of documents considered by him to be vital to the case. ...

The respondent contends that, no satisfactory proof having been offered of the acquisition or sale of land, no deduction can be allowed; that, in view of the present and past operations and type of business of the appellant, this isolated transaction cannot be considered as an adventure in the nature of trade; and that any payment, if made, was on account of capital and any loss suffered on such an investment was not deductible. ...

He considered that what he retained was rent paid to him by Mrs Crosby. ...