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The direction reads as follows: Having regard to the facts and recommendations set forth in the attached memorandum dated February 28, 1974 and having considered the representations contained in letters submitted by the taxpayers’ representatives dated March 15 and June 6, 1973, I hereby direct under the provisions of subsection 2 of section 138A of the Income Tax Act that the following companies be deemed to be associated with each other for the 1970 and 1971 taxation years. ...

In summation, counsel referenced the four points given in Grossman (Supra) at page 2145 which deal with factors to be considered in such a case. ...

The evidence presented must be considered to decide what evidence should be rejected and what evidence should be accepted. ...

One of the most important rules to be followed in the interpretation of a particular provision of a statute was expressed as follows by Lord Herschell in Col- quhoun v Brooks (1889), 14 AC 493 at p 506: It is beyond dispute, too, that we are entitled and indeed bound when construing the terms of any provision found in a statute to consider any other parts of the Act which throw light upon the intention of the legislature and which may serve to shew that the particular provision ought not to be construed as it would be if considered alone and apart from the rest of the Act. ...

They may have procedural difficulties, but it is clearly a right which they are capable of enforcing. (3) Subsection 104(18) provides that even if the income is not otherwise payable within subsection 104(24) in the criteria that I previously described to you, but was held in trust for an infant whose right thereto had vested and the only reason it was not payable is because the beneficiary was an infant or a minor, it shall, for the purposes of subsections (6) and (13), be considered to be payable. ...

The Minister considered the transactions and was of the view that the gains were a trading profit, and increased the income of the appellant in each of the three years accordingly. ...

In addition, the following exhibits which the Board considered significant were presented: Exhibit A-2—Two telegrams Realty to Desjardins dated April 9, 1976, the first at 1358 hrs, the second at 1720 hrs. ...

It was also decided that the board protect you, your pension and other benefits as much as possible, and any suggestion from you for your own protection re the pension etc will be very carefully considered. ...

Contentions The appellants contend that the profits realized by the appellants from the sale of the property should be considered as a capital gain and submit: 1. that although the property was owned by them only for a period of two years, the taxpayers, at the time of purchase, knew virtually nothing about the value of land, and methods of land speculation; 2. that their primary intention in buying the property was to benefit the sisters; 3. that their secondary intention in buying the property was to provide future residence sites for each of them; 4. that only after the acquisition of the property and after the clear frustration of their secondary intention, two years after they had bought the property, did they take steps which eventually led to the sale of the property to Terra Nova. ...

La règle “d’Heydon” ou “du tort” est celle qui a été exprimée par Lord Coke dans une cause britannique de 1587 (Heydon, 1587, 3 Co Rep 7a):... for the sure and true interpretation of all statutes in general... four things are to be discerned and considered: (1) what was the common law before the making of the Act; (2) what was the mischief and defect for which the common law did not provide; (3) what remedy the Parliament had resolved and appointed to cure the disease of the Commonwealth; (4) the true reason of the remedy. ...