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“Stéphanie St-Pierre Babin” Assessment Officer   FEDERAL COURT SOLICITORS OF RECORD DOCKET: T-425-20   STYLE OF CAUSE: IRIS TECHNOLOGIES INC. v THE MINISTER OF NATIONAL REVENUE   MATTER CONSIDERED AT OTTAWA, ONTARIO WITHOUT PERSONAL APPEARANCE OF THE PARTIES   REASONS FOR ASSESSMENT BY: Stéphanie St-Pierre Babin, Assessment Officer   DATED: June 14, 2024 WRITTEN SUBMISSIONS BY: Leigh Somerville Taylor   For The Applicant   Elizabeth Chasson Andrea Jackett Katie Beahen Christopher Ware Angela Slater For The Respondent SOLICITORS OF RECORD: Leigh Somerville Taylor Professional Corporation Toronto, Ontario   For The APPLICANT   Attorney General of Canada Toronto, Ontario FOR THE RESPONDENT   ...

Conflict of Interest and Ethics Commissioner, 2009 FCA 15 at para. 10. [5] Having carefully considered the record, I have not been convinced by the appellant that the Motion Judge made any reviewable errors. ...

" " Approved and agreed to. ‘ ’ The contention that the wife’s annuity contract issued under the provisions of 7-8 Edward VII, €. 5, was issued free from taxation, may be first considered. ...

In the manner pursued in fixing this value, it has been considered that the buildings are to be removed, and then, though this value is arrived at on the hypothesis that the buildings are to be removed, the total assessment is made on the hypothesis that the buildings stay and improve the value of the lands. ...

By arrangement between the appellants and the said administrator the matter was duly considered by the Municipal Commissioner of the province of Manitoba and the said Municipal Commissioner affirmed the assessment objected to by the appellants and duly notified the appellants of his decision pursuant to the said Act, and from that decision the appellants have duly appealed to a Judge of the Court of King’s Bench for Manitoba. ...

Cas. 32, Bramwell, B. said at p. 46: “This general heading is not only in good sense, but as matter of verbal accuracy to be considered as governing, and to be read before, each section which ranges under it, as though they had been numbered 1, 2, and so on.” ...

It could not, I think, on the facts be successfully contended that the moneys invested in these shares and the loans made were not in their nature capital investments, and the only point that has caused me some difficulty is whether or not this capital investment could be considered as in the nature of circulating capital and not fixed. ...

Subsequently, early in 1943, it being considered that the importations had been undervalued, the Chief Dominion Customs appraiser made fresh appraisals of the value of the imported goods. ...

Therefore, after consideration of all the cases I have mentioned, and one other, Re Fitzsimmons, [1939] 2 D.L.R. 50, 13 M.P.R. 429, which I have considered on another point, it seems to me that I must follow the reasoning in the Reading case and conclude that, dependent as it seems to be on the wording of the particular will, the reasoning of J. ...

The appellant submits that under the terms of the Will and particularly under the terms of clause 5 of the will the monies so paid to the appellant are paid to her on behalf of herself and her two children and that as a result a portion only of the amount should be considered income accruing to her as defined by The Income War Tax Act. ...