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Mr Mizné stated that he considered himself to be legally the owner: We are still the owners today. ...

Même si les auteurs de l’article cité au paragraphe 3.18 des faits appliquent cette théorie dans le cas d’évaluation relativement à un problème de gain de capital: In summary, when dealing with capital gain matters, the presence or absence of special purchasers must be carefully considered. ...

Comments Relating to the Estate of Roland Bernèche and to the Heirs of Roland Bernèche To touch on another point mentioned by counsel, it must be ascertained who should be assessed in the event that the payments made by Les Meubles de Maskinongé Inc are considered to be salary. ...

The facts are interesting in that it was considered a bold venture to build a steel mill on the Prairies, since it was believed that there was no function for it, that it would be impossible to have the. steel produced, and there was no experienced labour pool available nor any of the other normal needs. of a steel mill such as. are. to. be found in. the heavily industrialized areas where the Steel Company of Canada Limited, DOFASCO and Algoma Steel carry on their operations. ...

Comments Relating to the Estate of Roland Bernèche and to the Heirs of Roland Bernèche To touch on another point mentioned by counsel, it must be ascertained who should be assessed in the event that the payments made by Les Meubles de Maskinongé Inc are considered to be salary. ...

A further inconsistency in the Respondent’s reasoning is amply illustrated by paragraph 3 of Interpretation Bulletin IT-63-R which states that: “An employer is considered to make an automobile available for an employee’s personal use when he gives the employee the custody and control of the automobile and he does not impose strictly enforced rules prohibiting its use by the employee for his own personal purposes. ...

Mr Chairman, that the Anaconda case did not disapprove of the LIFO method as such, but considered it good accounting and a recognized procedure as it did for FIFO. ...