cii – -Translation – Keybot Dictionary

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  Cour suprême du Canada ...  
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CII. Enfin, mon collègue le juge Cory laisse entendre que l'on peut facilement remédier de deux façons au prétendu vice des dispositions attaquées. Premièrement, il laisse entendre que «[l]e législateur pourrait aisément convertir cette infraction en une infraction de responsabilité stricte en permettant d'invoquer la diligence raisonnable comme moyen de défense» (par. 45).
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102             Finally, my colleague Cory J. suggests that the alleged deficiency in the impugned provisions can be cured in two different ways.  He first suggests that "[t]he legislature could readily convert this offence to one of strict liability by permitting the defence of due diligence to be raised" (para. 45).  Second, he observes: "If there was any concern that those accused of the offence would defend on the basis that they had no knowledge of its effect, a provision requiring that notice be given of its consequences could be added" (para. 45).  I take it that in this last passage Cory J. is referring to the legal effect and the legal consequences of being convicted of one of the underlying offences to which the 12-month prohibition attaches.  With respect, I have a number of difficulties with these suggestions.
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CII. Je ferai remarquer que, même si je concluais à tort qu'il ne convient pas d'admettre une garantie implicite dans les circonstances de l'espèce, je suis d'avis, comme le juge de première instance, que toute garantie ne se résumerait qu'à une garantie de prudence raisonnable.
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102             I note that even if I am wrong in my conclusion that a warranty should not be implied in the circumstances of this case, I would hold, as the trial judge did, that any warranty would simply be to take reasonable care.  In other words, if the parties intended that there be any contractual warranty, the nature of the warranty in this case would simply be to the effect that the respondent exercise diligence and care in performing the AI and selecting the donors.  The contract was primarily one for medical services and parties would not have contemplated that the respondent would warrant the success of the procedure nor that the semen would not be contaminated with an STD.  As the trial judge stated, the respondent "undertakes to meet the standards of a reasonably competent person practicing in his field".  It would be unreasonable to hold the respondent to any higher standard.
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CII. L'article 9 de la Loi exige que, au cours d'une année donnée, le contribuable déclare comme revenu le bénéfice qu'il a tiré d'une entreprise. Le bénéfice (ou la perte) est normalement égal au produit des ventes moins le coût de ces ventes.
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XXX.          Under s. 9 of the Act, a taxpayer is required to recognize profit from a business in a particular year as income.  Profit (or loss) normally equals the proceeds of sales less the cost of those sales.  I underscore that computation of profit and loss under s. 9 runs independently from the determination whether a taxpayer is eligible for the s. 10(1) valuation procedure.  Inventory valuation is not an expense and is not in itself deductible as such: Shofar, supra, at p. 355. Consequently, this Court must thus determine whether, in this case, the appellant is entitled to use the s. 10(1) procedure to compute his losses for the 1983 and 1984 taxation years and, then, whether he can deduct these from his proceeds from the same source, which were nil in both years.