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Les parties reconnaissent avoir exigé la rédaction en anglais de la présente Convention ainsi que de tous documents et avis qui pourront être exécutés ou donnés à la suite des présentes ou ayant un rapport direct ou indirect avec la présente Convention. 8. ...

Lorsqu’une somme peut raisonnablement être considérée comme étant en partie la contrepartie de la disposition de tout bien d’un contribuable, et comme étant en partie la contrepartie de quelque chose d’autre, la partie de la somme qui peut raisonnablement être considérée comme étant la contrepartie de cette disposition est réputée être le produit de la disposition de ce bien, quelle que soit la forme ou les effets juridiques du contrat ou de la convention: et la personne qui a acquis le bien a la suite de sa disposition est réputée l’avoir acquis à un prix égal a la même partie de cette somme. 20. (6) Pour l’exécution du présent article et des règlements établis selon l’alinéa a) du paragraphe (1) de l’artcile 11, les règles suivantes s’appliquent: g) lorsqu’un montant peut être raisonnablement considéré comme étant en partie la cause ou considération pour la disposition de biens d’un contribuable, susceptibles de dépréciation et appartenant à une catégorie prescrite, et comme étant en partie la cause ou considération pour d’autre chose, la fraction du montant qui peut être raisonnablement considérée comme étant la cause ou considération de cette disposition est censée être le produit de la disposition de biens susceptibles de dépréciation appartenant à cette catégorie, indépendamment de la forme ou de l’effet juridique du contrat ou de la convention; et la personne envers qui on a disposé des biens susceptibles de dépréciation est réputée avoir acquis les biens à un Coût en capital, pour elle, égal à la même fraction de ce montant. ...

As Mr Charles Marchand in fact died in late August 1974, only seven-twelfths of the $26,250 was included in income. 4.19 In computing its income for the years 1972 and 1973, Economy Ware Kitchen Specialties Ltd claimed, inter alia, all the expenses listed below along with all the necessary supporting documents: 1972 1973 Travel expenses $ 9,095 $ 5,253 Advertising and promotion 94,991 88,135 Competitions and bonuses 39,034 30,337 Convention and hiring expenses 26,264 14,800 Expenses — rolling stock 21,931 16,293 4.20 Mr Langelier maintained that the investigation never disclosed any vouchers for the expenses claimed by Mr Charles Marchand but that, in any event, he checked more than half of the company’s vouchers before allowing expenses for the total amount. 5. ...

It is obvious that there was no novation within the provision of the Quebec Civil Code because Mr Berco was not a party to the convention between Mr Berke and Mr Bock ad there is no evidence to show that Mr Berke was released of his debt towards Mr Berco. ...

Paragraphs 1 and 2 of the agreement read: (1) The Company hereby grants to the operator, in consideration of the payment set out in Schedule “A” hereof, for a period of ten (10) years or for as long as the operator shall fully and faithfully perform all of the covenants, terms and conditions herein contained by the operator to be performed, the exclusive right and license: (a) To operate a food take-out store at a location identified in schedule “B” hereof; (b) To use, in the conduct of the operator’s business hereunder, the Company’s distinctive labels, designs, cartons, containers, and any advertising matter pertaining to the business or the product used or sold therein and to display the name “Dixie Lee” upon the premises, equipment, stationery and advertising matter used in convention with the sale of products at the take-out store. ...

Having so found, it is not necessary for me to deal with section 115 of the Income Tax Act as proposed by counsel for the appellant, nor with the provisions of the Canada-US Tax Convention. ...

It was further realized that no apparent agreement or reasonable convention could be demonstrated between the funds loaned and any income to the appellant. ...

Of the expenses claimed, the Minister allowed as professional dues an amount of $366.18, but disallowed expenses claimed for supplies and materials, taxes, business fees, liability insurance, books and journals, telephone accounting fees and travel and conventions in the amount of $2,189.84. ...

During the year 1965 he attended a medical convention in Vancouver, a seminar in Spokane, Washington, and a meeting of the BC Cancer Institute, of which he is a director. ... Other professional activities which required the use of his “professional” car during the year were his attendances at two seminars on anaesthesia in Vancouver: he could not recall having attended any medical conventions during that fiscal year. ... Dr Barr said that during the year 1965 he attended two medical conventions or seminars in Vancouver and, in addition, attended a medical meeting at Kamloops. ...

Les Presses 4.10 Dr Chevrier left for Europe to visit publishing houses, and met with the directors of about a dozen such firms. he attended seven or eight conventions (Exhibit A-8) and obtained information and advice at these meetings. 4.11 On returning from Europe and after a discussion with his wife and children, he decided to incorporate a bookstore to be known as Les Presses JMC Ltée — JMC Press Ltd. ...