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We do not think the words used in subsection 5(1) (/) are apt to include the expenses now in question. The provisions of that subsection are as follows: (1) (f) "Travelling expenses, including the entire amount expended for meals and lodging while away from home in the pursuit of a trade or business. ‘ ‘ The occupation of Members of Provincial Legislative Councils and Assemblies is neither a trade nor a business. ... Rogers, (1926) 11 T.C. 508; Robert Addie & Sons Ltd. v. Inland Revenue Commissioners [1924] S.C. 231 at 235. ...

(e) deprive a person of the right to a fair hearing in accordance with the principles of fundamental justice for the determination of his rights and obligations; ’ ’ This does not assist the respondent, for the appellant has no power to determine any of the former’s rights or obligations. ... It means that the tribunal, while exercising administrative functions, must act ‘ judicially ’ in the sense that it must act fairly and impartially. ... It is natural, as Lord Shaw said in the Arlidge ease, [1915] A.C. 120 at 138, that laywers should favour lawyerlike methods but it is not for the judiciary to impose its own methods on administrative or executive officers, ’ ’ Although in the St. ...

It is further agreed that we shall own beneficially the properties so staked, and shall be responsible for the costs of the staking and recording of the same (and associated expenses) in the following proportions, namely: Goldfields Mining Corporation Limited — 3/7ths Joseph H Hirshhorn — 3/14ths Mrs Stephen Kay — 23/ 140ths Keevil Consultants Limited — 1/7th Penelope Explorations Limited — 1/40th United Reef Petroleums Limited — 1/40th In the event that it may be decided to dispose of these properties in the future and any one or more of us may be unavailable to execute any agreements or documents of transfer in this respect, we each hereby severally appoint Goldfields Mining Corporation Limited trustee to hold the said properties on our respective parts and to dispose of the same as agent for us. in the proportions above set out, and we hereby each appoint Goldfields Mining Corporation Limited our respective attorney for these purposes, this Memorandum constituting its full and complete authority in this regard. ... GOLDFIELDS MINING CORPORATION LIMITED Per: Vice-President Joseph H Hirshhorn Witness to the signature of Joseph H Hirshhorn Mrs Stephen Kay *■ KEEVIL CONSULTANTS LIMITED Per: Witness to the signature of Mrs Stephen Kay President PENELOPE EXPLORATIONS LIMITED Per: President UNITED REEF PETROLEUMS LIMITED it is to be noted that it purports to be an agreement between Goldfields Mining Corporation Limited, Joseph H Hirshhorn, Mrs Stephen Kay, Keevil Consultants Limited, Penelope Explorations Limited, and United Reef Petroleums Limited. ...

These realized discounts were: 1946 $ 750.00 1947 968.23 1948 1,523.17 1949 711.73 1950 1,397.00 1951 5,798.11 1952 8,212.72 1953 8,703.35 1954 10,667.67 $38,731.98 At the time of the hearing of the appeal, the respondent was 83 years of age. ... That these mortgages as a class were in fact good securities is demonstrated by the result and though each involved some risk and at that possibly a somewhat greater risk than the types in which the mortgage companies were interested, I see nothing so unsual about them as to suggest that the respondent chose them in the course of a gamble or adventure looking to the realization of a speculative profit. ’ ’ In our opinion there was an error in the judgment of the learned trial judge in failing to find on the evidence which I have outlined that the respondent had engaged in the highly speculative business of purchasing mortgages at a discount and holding them to maturity in order to realize the maximum amount of profit out of the transaction, and in failing to find that the discounts realized were taxable income since they were profits or gains from a trade or business within the meaning of Section 3 of The Income War Tax Act, R.S.C. 1927, c. 97, 'and income from a business within the meaning of Sections 3 and 4 of the Income Tax Act, S. of C. 1948, ¢. 52, or Sections 3 land 4 of the Income Tax Act, R.S.C. 1952, ‘c. 148. ... Judgment given on the Bench May 10, 1963, as follows: ‘ ‘ The appeal is allowed with costs and the judgment of the Exchequer Court is reversed. ...

By virtue of s. 3(4)   there was deemed to be a succession when a deceased held such a power. ... Bathgate’s husband died before there was any Dominion Succession Duty Act   and by his will left the residue of his estate to his executors and trustees “upon trust … to pay the net income thereof to my wife”. ... However, for the reasons given by the Chief Justice I agree with his conclusion that under s. 4(1)   of the Dominion Succession Duty Act   Mrs. ...

This notice was ‘ ‘ that an application will be made to this Honourable Court or to a Judge of this Honourable Court on the day when this appeal comes on for hearing for leave to appeal to this Honourable Court, if such leave should be necessary,...”’ ... Counsel for the respondent agrees that the amount in controversy is under $500 and is a ‘‘sum of money payable to Her Majesty” within the meaning of paragraph (b) of Section 83 of the Exchequer Court Act (R.S.C. 1952, ¢. 98) but otherwise he opposes the application. In view of the importance of the question of law involved in the decision sought to be appealed from, I consider it desirable that it should be reviewed by this Court and accordingly grant leave to appeal. ‘“ In doing so, I must point out that, although this Court sometimes under special circumstances gives leave to appeal at the time an appeal is heard, it is very inconvenient and highly undesirable that applications for leave should be made at such a late date. ...

And at p. 1304, where ""licence” 1 defined as: 38 a(l): a right or permission granted in accordance with law by a competent authority to engage in some business or occupation, to do some act, or to engage in some transaction which but for such licence would be unlawful [a — to sell liquor] [a marriage —] [a — to practice medicine] (2): a document evidencing a licence granted... ... FURNESS, WITHY & COMPANY, Appellant, and MINISTER OF NATIONAL REVENUE, Respondent. ... Cumyn, for the Appellant. @. W. Ainslie and M. A. Mogan, for the Respondent. ...

John (1908), 40 S.C.R. 597 at p. 616: " " It is not a part of the income.... ... The latter is taxed because in respect of his property in the United Kingdom he enjoys the benefit of our laws for the protection of that property. ‘ ‘ Lord Wrenbury then refers to the extract from Colquhoun v. ... In other words, it is the person who is assessed in respect of his income. ‘ ‘ In Abbott v. ...

The effect of the concluding words of Article LX of Lady Hickson ’s will, ‘ ‘ and if he leaves no children to his heirs, legal or testamentary” is to give the fund on the death of Robert Newmarch Hickson to his testamentary heir, These words envisage two possible events, one that Robert Newmarch Hickson should die intestate and the other, which happened, that he should die testate. ... A person who can name anyone he pleases to be the recipient of a fund but only on condition that he makes that person his testamentary heir cannot be said to be free to dispose of the fund ‘‘as he sees fit ’ ’. ... Marler, whether a person who has a power, however general, which is exercisable only by will and only in the event of his leaving no children can be held to be competent to dispose of the subject matter of the power “immediately prior to his death ’ ’ and I express no opinion upon it. ...

The effect of the concluding words of Article LX of Lady Hickson ’s will, ‘ ‘ and if he leaves no children to his heirs, legal or testamentary” is to give the fund on the death of Robert Newmarch Hickson to his testamentary heir, These words envisage two possible events, one that Robert Newmarch Hickson should die intestate and the other, which happened, that he should die testate. ... A person who can name anyone he pleases to be the recipient of a fund but only on condition that he makes that person his testamentary heir cannot be said to be free to dispose of the fund ‘‘as he sees fit ’ ’. ... Marler, whether a person who has a power, however general, which is exercisable only by will and only in the event of his leaving no children can be held to be competent to dispose of the subject matter of the power “immediately prior to his death ’ ’ and I express no opinion upon it. ...