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The Board thinks it is equitable to value the personal goodwill of the appellant at least at 40%. 4.2.3 Another element must also be considered: the minority of the common shares owned by the appellant. ...

Argument The following comments by the agent for the appellant would indicate that farming had always been considered on a joint basis, but the sale of the portion of farm “B” in 1975 had made the problem relevant and immediate:... maybe a year or two years actually generated a taxable profit of a few thousand dollars, but most years it’s very close to border-line. ...

Because of the above mentioned reasons I believe that this agreement should be set aside and considered null and void. ...

Numerous cases were cited by counsel before the Federal Court— Trial Division, and considered by Dubinsky, DJ. ...

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 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. ...

He made the necessary decisions as a 40 per cent owner of Hifi and he was the one who personally guaranteed the HiFi loan from the C.I.B.C. and that he considered himself the beneficial owner of the shares in HiFi. ...

Much as these expenditures for carrying on levees, social entertainments and dispensing a dignified and liberal hospitality which absorb so large a portion of the salory may be considered as incidental to the office of Lieutenant-Governor, assisted by the ladies of his household, just as valid an argument. could be made for the relief of cabinet ministers, indeed of all persons to whom social distinction and rank is accorded. ...

In hearing the case on appeal, de novo, he must necessarily have considered the charge, as laid, and imposed a penalty accordingly, for the two specific days, in which Meehan was in default. ...

Indeed, by The Interpretation Act. c. 1, R.S.C. 1927, see. 21, it is provided that the amendment of an Act shall not be deemed to be or to involve any declaration whatsoever as to the previous state of the law, and it shall not be deemed to be or to involve a declaration that the law under such Act was, or was considered by Parliament, to have been different from the law as it has become under such Act as so amended. ...