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For example in a land reclamation project the appellant considered it advantageous to be knowledgeable about the agricultural use to which the reclaimed land could be ultimately put. ... This led to the appellant being selected for several minor works and, as the president of the appellant testified, also resulted in the appellant being ‘‘short listed” among the applicants for work so that it became one of a dozen of the applicants being considered rather than one in a thousand, so that the chance of the appellant being selected for work was enhanced manifold. ...

As already said, the only question raised by this appeal is whether or not the amount of $89,206.73 received by Lazar Pinkus under the two agreements of March 2, 1960 must be considered, under Section 111 of the Income Tax Act as it read in 1960, as a gift made to him by his mother, Rose Pinkus. 1 will deal very briefly with the submissions made by counsel at the hearing for, in my opinion, this appeal cannot be disposed of on any of the grounds that they suggested. ... He then went on to state that the two agreements of March 2, 1960 should be considered as being, according to the terminology of the Civil Code of the Province of Quebec, (Articles 1918 et seq.) ...

Appellant’s counsel for his part argued that although it was the property itself which was sold and not two separate items, namely, depreciable property and non-depreciable property, the entire consideration could not be considered as having been paid for the portion of the value of the property which was depreciable since the total value of the property also included the value of the undepreciable portion which did not simply disappear into thin air, and that a portion of the price must be attributable to this component as being ‘‘something else’’, as if, for example, it had been land on which the building had been built. ... On this interpretation the consideration paid must be considered as having been for the purchase of depreciable property of the taxpayer, and since the prices paid of $53,884.82 for the building and $95,164.90 for the equipment exceed in each case the undepreciated capital cost to the taxpayer at the date of the sale of $33,384.82 and $69,364.90 respectively, determined by the application of the deeming provision of Section 20(6) (h) the capital cost allowances claimed in each case for 1962 and 1963 are subject to recapture. ...

There are professions today which nobody would have considered to be professions in times past. Our forefathers restricted the professions to a very small number; the work of the surgeon used to be carried on by the barber, whom nobody would have considered a professional man. ...

The assessor had transferred the sum of $11,110 from his 1964 tax return to his 1963 return and this was held to be correct, and as there has been no counter appeal on this issue it can be considered as settled. ... In the present case, as already stated, the assessment makes allowance for the portion of the withdrawal payment made to the deceased which could be considered as capital. ...

Safety devices are commonly considered to be those devices which incorporate a safety feature of some sort, for example, the construction worker’s “hard hat”, steel-toed boots, safety goggles; there was no evidence led to the effect that the equipment in issue was other than ordinary air- conditioning equipment, such as filters, heaters, coolers, dehumidifiers and the necessary fans, drives and controls. ... For the purposes of the Excise Tax Act, electricity is considered to be “goods”. ...

It is not suggested that Mallek considered these legal difficulties but it is sufficient to say that the memorandum of the appellant company precludes it carrying on the business of dealing in land. ... That is not the issue here as there is neither the relation of vendor and purchaser nor a certificate of indefeasible title to be considered. ...

Since it was not signed it must be inferred that the advice of the solicitor was not taken; the document must be considered as being in the same category as a draft opinion. ... The documents were considered by Mr. Sokolov. One of the memoranda contains handwritten notes made by him suggesting changes in the proposed plan. ...

The amount of the principal and interest paid to The London Life Insurance Company by Melforte Limited on behalf of the appellant was considered and treated as payments of rent to the appellant by Melforte Limited under the leases dated April 1, 1961 and May 1, 1963 between them and entered in the books of account of both as such. ... There remains to be considered whether the payment of municipal property taxes by the tenant Melforte Limited is a payment for the use of property in Canada, rather than payment of a statutory obligation on the tenant. ...

I have considered, of course, the interest that the McGraw brothers have in the outcome of these appeals. ... I have considered the manner in which he has given his evidence and his demeanour under direct and cross-examination, and I have no hesitation whatsoever in coming to the conclusion that he is a very credible witness. ...