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Justice Cameron that ‘ “... the appellant became the beneficial owner... immediately upon complying with the conditions laid down in his father’s will...” ... & J. Wilson the sums as paid to the mother were charged to the Augusta A. ... & J. Wilson in the balance sheet and annual depreciation claimed upon the building and fixtures. ...

., [1966] C.T.C. 712; 66 D.T.C. 5463; Calvan Consolidated Oil & Gas Co. ... They — but mostly she — started looking around for another dwelling, all throughout Vancouver, North Vancouver and West Vancouver. ... Justice Judson delivered judgment in Calvan Consolidated Oil & Gas Co. ...

At the same time, having three children, he is also within the general language of paragraph (&). ... The appellant appealed to the Minister in pursuance of section 58 of the Act, which by sub-section 3 required him to follow the statutory form of Notice of Appeal and to ‘‘set out clearly the reasons for appeal and all facts relevant thereto. ’ ’ In his Notice of Appeal, dated 24th April, 1946, the appellant nowhere con- tended that he was not a person falling within clause (a) of Rule 1, nor did he set forth any facts with respect to the question of support or non-support. ... " As to the other deductions claimed the appellant’s right was expressly denied. ...

For the purposes of paragraph (b) of subsection (1) of section 11 of the Act there may be deducted in computing the income of a taxpayer for a taxation year amounts determined as hereinafter set forth in this Part. ’ ’ This section of the Regulations is the same for the taxation year 1951 as for the years 1949-50. ... The Court was, therefore, only directly concerned with the question of whether the Section 53 costs could be deducted as a lump sum in computing ‘‘the profits of the well ’ ’ or whether the latter expression required a separate ascertainment for each profitable well. ... As the identity of each well is thus preserved as a unit in the aggregate amount which constitutes the basic ingredient of the calculation required by the subsection, I am of opinion that the allowance for which it provides is made ‘ ‘ in respect of an oil well ’ ’ and therefore intra vires. ...

Solicitors for the appellant: Robertson, Lane, Perrett, Frankish & Estey, Toronto. ...   [1] [1964] Ex. C.R. 866, sub nom. The Minister of National Revenue v. ...

Solicitors for the plaintiff, appellant: Day, Wilson, Campbell & Martin, Toronto. ... Callaghan, Toronto. [1]   [1933] A.C. 533 at pp. 548-49. ...

Solicitors for the appellants: Pateras & Iezzoni, Montreal. Solicitor for the respondent: Jacques Ouellet, Montreal.   ...

The provisions of the Income Tax Act, R.S.C. 1952, c. 148, as amended, which are relevant to the issues in this appeal, are: ‘ ‘ 2. (1) An income tax shall be paid as hereinafter required upon the taxable income for each taxation year of every person resident in Canada at any time in the year. (3) The taxable income of a taxpayer for a taxation year is his income for the year minus the deductions permitted by Division C. 3. ... In my view, it was a capital asset and the source of her income. ’ ’ With the greatest respect, I disagree with the conclusion set out in the last sentence of this paragraph that the appellant’s right was a capital asset. ... Andersen that the appellant was not entitled to any income at all. = With the greatest respect for the contrary view entertained by the learned Judge, I cannot agree that the fact that a bare right to be paid income can be sold or valued on an actuarial basis at a lump sum requires or permits that right, while retained by the appellant, to be regarded as a capital asset. ...

The appellant’s request was rejected by the > Deputy Minister on the following grounds: When the electricity leaves the generating station and enters the distribution system, the production process has ceased and, in our view, machinery and apparatus used beyond this point does not qualify as production machinery or apparatus. ... Appellant contends that the transformers it uses in connection with the production and distribution of electricity are apparatus used directly in the manufacture or production of goods ’ ’ within the meaning of that provision. ... Vandeweghe Ltd., [1934] S.C.R. 244; [1928-34] C.T.C. 257, the words “produced” and manufactured ’ ’ are not words of any very precise meaning and, consequently, we must look to the context for the purpose of ascertaining their meaning. ...

By paragraph (i) of subsection (1) of Section 3 of the Act of 1940 Parliament enacted that a “succession” shall be deemed to include: “ (i) property of which the person dying was at the time of his death competent to dispose.” ... Upon the death of his wife his residuary estate was to be “divided equally between my children ’ ’. ... It is unnecessary to consider all the implications of that decision, but, so far as the point under consideration is concerned, I agree so unreservedly with the reasoning of Luxmoore, J., where he is dealing with comparable provisions of the Imperial Finance Act, 1894, that I transcribe the relevant paragraph which appears at pp. 807-808 of the report: ‘ ‘ It is argued that the power in the present case is a limited power and does not authorize the donee to appoint or dispose of the property subject to it as he thinks fit. ...