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Subsection 37(2) of the Interpretation Act, R.S.C. 1970, c. 1-23, clearly indicates that the amendment of an enactment cannot be used as a guide as to the real meaning of the original provision: The amendment of an enactment shall not be deemed to be or to involve a declaration that the law under such enactment was or was considered by Parliament or other body or person by whom the enactment was enacted to have been different from the law as it is under the enactment as amended. ... I should point out that the Court considered three decisions of the Tax Review Board cited by counsel for the respondent: Payette v. ...

The Minister also gave notice to the petitioners that it might reasonably be considered that collection of the amounts assessed would be jeopardized by delay in collection and he demanded payment forthwith of the amounts claimed in the assessments. Subsection 225.2(1) of the Income Tax Act provides: 225.2 (1) Collection in jeopardy. — Notwithstanding section 225.1, 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, and the Minister has, by notice served personally or by registered letter addressed to the taxpayer at his latest known address, so advised the taxpayer and directed the taxpayer to pay forthwith the amount assessed or any part thereof, the Minister may forthwith take any of the actions described in paragraphs 225.1 (1)(a) to (g) with respect to that amount or that part thereof. ...

One of the factors to be considered is the independence of the appellant. ... The most that can be said is that control will no doubt always have to be considered, although it can no longer be regarded as the sole determining factor; and that factors which may be of importance are such matters as whether the man performing the services provides his own equipment, whether he hires his own helpers, what degree of financial risk he takes, what degree of responsibility for investment and management he has, and whether and how far he has an opportunity of profiting from sound management in the performance of his task. ...

Further it is argued that the payments of the appellant's share amounting to $318,475.11 should be considered as capital losses and that subparagraph 40(2)(g)(ii) of the Act should not apply as to reduce the appellant's loss to nil. ... Analysis At trial the question regarding whether the payment of $318,475.11 by the appellant in satisfaction of the Bank’s guarantee constituted a bad debt within the meaning of subsection 50(1) of the Act was considered from the outset. ...

BRODEUR from THE FIRM is to be considered voluntary and MR. BRODEUR is entitled at that time to receive his share of the capital as described specifically in his capital account in the books and journals of THE FIRM on February 1, 1982, plus interest to December 31, 1982, at the Bank of Canada’s prime rate on that date, plus 1%. 6. ... The issue has now been narrowed down to whether the appellant received fees, which would be considered as income, or whether proceeds from the disposition of a clientele were involved, which are taxable as capital gains. ...

The Minister first considered the amount of $25,000 as a taxable capital gain then, in the 1984 reassessment, he considered the said amount as a shareholder benefit. ...

All crew members were considered to be independent contractors or coventurers. ... Justice Walsh considered various authorities and interpreted the phrase "source of income” broadly, stating at page 859 (D.T.C. 6032): It appears to me that these definitions are broad enough to encompass either the immediate source of the income which was the payments received from the company and designated for want of some better designation as "income from employment" or the origin of this income which was from the farming operations carried out by defendants for the company. ...

Ballard has appealed the Notice of Confirmation by the Minister on the basis that the amount received by him from The Canadian Fishing Company Ltd. does not comprise remuneration from office or employment in accordance with the provisions of Subsection 6(3) of the Act and should properly be considered to be a “termination payment” as defined by the Act. ... The section 248 definition of “termination payment"' applicable with respect to amounts received in respect of terminations after November 16, 1978, and before November 12, 1981, is: “termination payment", for a taxation year, means an amount equal to the lesser of (a) the aggregate of all amounts each of which is an amount received in the year in respect of a termination of an office or employment, whether or not received pursuant to an order or judgment of a competent tribunal, other than (i) an amount required by any provision of this Act (other than subparagraph 56(1)(a)(viii)) to be included in computing the income of a taxpayer for a year, (ii) an amount in respect of which an election has been made under subsection 40(1) of the Income Tax Application Rules, 1971, and (iii) an amount received in the year as a consequence of the death of an employee, and (b) the amount by which 50% of the aggregate of all amounts each of which is the amount that may reasonably be considered to be the employee’s salary, wages and other remuneration from an office or employment for the 12 months preceding the date that is the earlier of (i) the date on which the office or employment was terminated, and (ii) the date on which an agreement, if any, in respect of the termination was entered into exceeds the amount determined under paragraph (a) for each previous year in respect of that termination whether the recipient is the officer or employee whose office or employment was terminated or a dependant, relation or legal representative of the officer or employee; It was common ground that the payment was. in respect of a termination of... employment....” ...

Brochu extracted the arithmetic mean 4.24 and the median 4.14, and considered the GIM of the sale that most closely resembled the sale of the hotel, 4.46. ... These approaches are, however, two of the three used by appellant's appraisers, who also considered them the most important in their application of the correlation method: income approach: 38.9 per cent, cost approach: 36.1 per cent (para. 3.03). ...

Pillsbury Holdings Limited, [1964] C.T.C. 294 at 298-99; 64 D.T.C. 5184 at 5186-87, Catttanach, J. considered the scope of subsection 8(1) of the former Income Tax Act, predecessor of the present subsection 15(1). ... The relationship of section 8 to the rest of the statute was considered by Laskin, C.J.C. in Barbara Anne Leatherdale v. ...