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.), Chief Justice Scott of the Manitoba Court of Appeal, in dealing with the constitutional issue raised in that case in respect of subsection 224(1.2) of the Income Tax Act, considered the relationship of that subsection to the Act as a whole at pages of the report, paragraphs 5-20. ... Of course Sun Life is contractually liable to make payments to Young and this is what makes Sun Life available as the object of a" requirement to pay" under subsection 224(1), but to suggest that it might be found still liable even though it paid to Revenue Canada what it would otherwise have paid to Young, must I think be suggested in a vain attempt to show that subsection 224(1) affects third party rights and thus should be considered in the same light as was subsection 224(1.2) in TransGas, supra, by MacPherson C.J.Q.B. ...

In making this order, I have carefully considered the conduct of Mrs. ... Before closing, I wish to add that I have considered the matter carefully from the perspective of Mrs. ...

He went on to say that in any event the matter was clearly determined by subparagraph 54(h)(iv) of the Income Tax Act, as follows (at page 18 (D.T.C. 6232)): It is clear that Parliament intended that compensation for expropriation be treated as a unitary whole for tax purposes and not be subject to "dissection" under the various headings of damages considered in order to establish the amount. ... " She considered the payment of $286,000 to be compensation for the “loss of a source of income" which is loss of a“ right” and thus of property" capable of expropriation. ...

The last paragraph of Exhibit Two indicates: We have considered our position and concluded that we are obliged to follow the instructions given and we have therefore handed over those documents to Mr. ... So, it would be my view that the position of the accused was carefully considered because he had been advised in Exhibit One of the potential liability under various provisions of the Income Tax Act for noncompliance with the "requirement". ...

I specifically have not considered whether the appellant satisfies the condition in subparagraph 109(1)(b)(i) as affected by subsection 109(4) because the conditions in subparagraphs 109(1)(b)(i) and (ii) are conjunctive, as are the conditions in clauses (A), (B) and (C); and his failure to satisfy clause (C) is fatal to his claim under paragraph 109(1)(b) for 1987. ... The effect of the impugned distinction or classification on the complainant must be considered. ...

Article 7.04 is worth noting: Nothing herein contained shall be nor shall it be deemed to create a partnership relationship, joint venture or association of any kind between the Owner or Owners and the Project Manager, and any right of ownership to property and assets shall be a separate, sole and individual right, and the Owners or any one Owner shall not be considered or deemed to be carrying on business with the Project Manager. ... These types of duties to be performed by Laidley in respect of which "Special Duty Fees" were payable by the appellant involve four classes of expenses that have been considered by the respondent to be, as far as the appellant was concerned, expenses of a current nature. ...

In coming to this conclusion, the Court considered subsections 152(3) and 152(8) and section 166. ... He said at age 2274 (D.T.C. 257): “In my view, the Amended Reply cannot be considered as, or have the effect of, an assessment or a reassessment regardless of what it may contain.” ...

In finding in favour of Revenue Canada the learned chambers judge considered subsection 224(1.2) to have a "plain meaning that is unambiguous”. ... The reasons for judgment of the learned chambers judge, dated January 19, 1989 (which we have just considered) by its express terms, did not cover funds claimed by Revenue Canada other than those sufficient to cover the penalty imposed by it upon International Warranty for non payment. ...

The following criteria should be considered: the profit and loss experience in past years, the taxpayer's training, the taxpayer's intended course of action, the capability of the venture as capitalized to show a profit after charging capital cost allowance. ... The Court has therefore considered Graham v. The Queen, [1983] C.T.C. 370; 83 D.T.C. 5399 (F.C.T.D.), affd [1985] 1 C.T.C. 380; 85 D.T.C. 5256 (F.C.A), Poirier, B. ...

., [1986] 2 C.T.C. 380; 86 D.T.C. 6518, wherein the court considered the predecessor section of subsection 225.2(2):... the issue is not whether the collection per se is in jeopardy, but rather whether the actual jeopardy arises from the likely delay in the collection thereof. ... The key portion is as follows: where... a judge is satisfied that there are reasonable grounds to believe that the collection of all or any part of an amount assessed in respect of a taxpayer would be jeopardized by a delay in the collection thereof, The repealed section of the Income Tax Act respecting jeopardy collection reads: 225.2(1)... where it may reasonably be considered that collection of an amount assessed in respect of a taxpayer would be jeopardized by a delay in the collection thereof... ...