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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. ...

Mann’s arguments in this appeal effectively ask this Court to reweigh the evidence that the Tax Court already considered. ...

Nagel’s notice of constitutional question, we are of the view that they are not relevant and need not be considered for the purposes of this appeal. [10] Finally, we are not convinced that Ms. ...

It considered that what the appellants wanted to raise was “a re-argument of the [tax] appeals”. ...

That is, the Minister should have considered whether the Bank had a continuing intention to pursue its application, whether the application had some merit, whether there was any prejudice to the respondent as a result of the Bank’s delay and whether the Bank had a reasonable explanation for its delay: Canada v. ...

Insurability rulings may be appealed to the Minister of National Revenue (Minister), and subsequently to the Tax Court of Canada (EIA, ss. 91, 103(1)). [8] The Federal Court judge found that the Appeal Division considered the statutory framework within which it exercised its jurisdiction, the limitations on when leave to appeal a decision of the General Division may be granted, and the Minister’s exclusive jurisdiction to determine insurable employment hours. ...