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So far as I am aware, no precisely similar case has heretofore been considered in this Court. ... Bolduc supported the procedure adopted in the present case for, as previously mentioned, the certificate is not a judgment, such a proceeding is not a proceeding upon a judgment within the meaning of Section 119(2) of the Income Tax Act, and, even if the certificate can be considered a judgment for this purpose, in my opinion, it is not a judgment ‘‘by default to appear or to plead” within the meaning of Article 1163. ...

McGrath considered the annulment of a charter-party to be ‘‘a proper and admissible business practice’’. ... Now, the points of law raised and the rather copious jurisprudence cited in the allied case of Bedford Overseas Freighters Limited v..N.R., also apply, and should be considered as parts of these notes. ...

For example, the gratuitous aspect for the pur- poses of taxation may include contract cases where the consideration given is substantially out of proportion to the benefit received, in which event the differential is often considered a gift by the taxing authorities. Because it is not possible to lay down any comprehensive definition of “gift” or ‘‘income’’ under the Income Tax Act, each case must fall to be considered on its facts in matters such as are in issue in this particular case. ...

The matter to be decided then narrows down to this: should the above amount be considered, as contended, in the light of a capital transaction, namely the purchase price of Mr. ... I therefore reach the conclusion that the assessment, on the sum of $3,255.51 objected to, must be considered as correctly levied upon monies constituting a proportionate share of partnership earnings up to October 31, 1950. ...

So far as I am aware, it has not been judicially considered heretofore. ... It may well be that Parliament, in enacting Section 11A, considered that all successions under the Dominion Act would also be subject to duty under a Provincial Succession Duty Act, and therefore made no provision for cases, such as the instant one, in which a substantial part of a number of successions paid no provincial duty. ...

Likewise, I am of the opinion that the relevant income from the two businesses carried on by a corporation is an important element to be considered in determining which is the chief business, but that it is not the only matter to be considered, and not necessarily the determining factor. ...

So far as I am aware, it has not been judicially considered heretofore. ... It may well be that Parliament, in enacting Section 11A, considered that all successions under the Dominion Act would also be subject to duty under a Provincial Succession Duty Act, and therefore made no provision for cases, such as the instant one, in which a substantial part of a number of successions paid no provincial duty. ...

However, that is here purely an academic question and the point need not be considered as it was not raised at the trial. ... If the regulation is valid, and for the purpose of this case it is so to be considered, then it seems to me quite clear that it was intended that the regulation was to apply to the suppliant in precisely the same manner as it was to other dressers and dyers of furs. ...

He added that the promissory notes receivable, according to the evidence, were considered good and that the mortgage was considered well secured. ... Ovens observed that the Makeham formula is set out in the appellant’s statement of claim and that he considered it fair. ... He added that he had decided to continue to use the sum of $420,000.00 because he considered it the most accurate formula. ...

He was considered to be a soft touch”? and was likely to engage in ventures with dubious prospects of returns. ... He then considered subdividing and selling the property. However in order to preserve the estate intact, perhaps for sentimental reasons, he sold it to the St. ... Merritt, Jr. he considered Mr. Merritt, Sr. as his client and billed him for professional services which accounts were paid by Mr. ...