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He cited a number of cases dealing with the sale of partnership interests in which it had been held that the proceeds of the sales were to be considered as capital and not as income. ...

I should note that, with respect to the real estate transactions, the very issue of their taxability was considered by Judge Hyde. ...

Nor was there any evidence that Mr Bernard, in his business judgment in 1971, considered the so-called debt as uncollectable. ...

Both cases require the resolution of a debate as to the interpretation of language that is considered often by the Courts and does not engage the specialized knowledge of the CITT. ...

Paragraph 62(3)(c) is meant to include things that might not otherwise be considered “moving expenses” ...

Subparagraph (a)(i) and paragraph (b) are not immediately in play although they must, of course, be considered in the context of the legislative scheme. ...

And, as I understand the judgment under appeal, it is because the judge considered that such was the effect of the informal arrangement that had intervened between the appellant and HR that she concluded that the relationship between the appellant and MHR was not an arm’s length relationship. ...

At paragraph 18 of her reasons, the learned judge considered the meaning of "subcontract": 18         "Sous-traitance" [subcontracting] is defined as follows in Vocabulaire juridique, 2nd ed., Gérard Cornu (PUF), at page 774: Souse-traitance [TRANSLATION] Derived from traitant [dealing with], traiter [to deal with], Lat. tractare. * Process by which a *contractor, known as the main contractor, through an agreement called a * subcontractor, assigns to another person called the *subcontractor- under the main contractor's responsibility- all or part of the performance of the contract of *enterprise or public contract entered into with the *client (section 1, law of Dec. 31, 1975), the use of subcontracting implying that the main contractor must have the subcontractors accepted by the client. ...

Where a place of business which was, at the outset, designed for a short temporary purpose only, is maintained for such a period that it cannot be considered as a temporary one, it becomes a fixed place of business and thus—retrospectively—a permanent establishment. ...

The statutory context in which the term "source of income" was there used was entirely different from that now being considered. ...