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Ford apparently controlled the operations of the company and as the anticipated cost of drilling the well on the farmout in question was about $55,000 he considered this was too big an investment for the company and, accordingly, sold the half interest to the Reality Company for the sum of $27,500. ...

Jurisprudence makes it equally clear that in situations where the obligation springs from such an agreement but is met in one lump sum payment in full settlement of obligations and all arrears, the payment is not considered to have been made “pursuant to the agreement’’ and is therefore not covered by section 56(l)(b). ...

E-15, as amended. [2] "all or substantially all" is considered to be 90% or more under the Income Tax Act and the Excise Tax Act. [3] [1997] G.S.T.C. 77. ...

  [16]     Even if an oral resignation is considered to be effective, however, the resignation must be communicated in some fashion to the corporation. ...

Lisus' evidence (with his affidavit not being tested by cross- examination) that he intended to amend the application concerning the Lang firm documents to include any Diamond firm documents which he considered after inspection would be within the scope of solicitor-client privilege. ...

Analysis   [12]     In my view, when these facts are considered in light of the factors listed above, the evidence falls short of establishing the necessary connection between Mr. ...

., [2] the relevant factors the Court considered were that the couple sold their Ottawa home and that they moved into an Ottawa apartment, expecting an imminent posting overseas by a company of consulting engineers, Triple M. ...

Counsel for the appellant argued that at “common law”, [3] debt settlement gains were considered to be capital gains unless they related to income obligations incurred in the same year as the settlement itself. ...

Taxpayers in class one are entitled to deduct their farming losses from other income without restriction; those in class two may deduct farm losses from other income but are restricted in the amount by section 31; taxpayers in class three are not entitled to deduct any farm losses from other income, as they are considered non-business losses and accordingly treated as personal living expenses. ...

A statute or a provision thereof may be made retrospective in one of two ways: either it is stated that it shall be deemed to have come into force at a time prior to its enactment; or it is expressed to be operative with respect to past transactions as of a past time, as, for example, the Act of Indemnity considered in Phillips v. ...