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Abrahams & Sons, [1902] 1 Ch. 695, at p. 699. But that, in my view, does not end the matter. ... [Page 569] Omitting the surplusage, the subsection reads as regards the situation now before this Court as follows: …nothing in this Act invalidates … any … transaction … by … the bankrupt for adequate valuable consideration, if … the … transaction … is in good faith and takes place before the date of bankruptcy, and … the person … with whom the … transaction was made… has not at the time of the transaction, notice of any act of bankruptcy. ... Solicitors for the appellants: Lerner & Associates, London. Solicitors for the respondent: Harries, Houser, Toronto.   ...

Terms: Payment due on or before the 20th day of the calendar month following date of shipment * * *; 2% cash discount to be allowed if payment is made on or before the due date. ... MacKenzie, White & Dunsmuir Limited do a large volume of business. ... [Page 494] In determining that question their Lordships treated the word " derived " as synonymous with " arising' or accruing ", and a decision that some income was earned in New South Wales, where it arose or accrued from a trade carried on therein or was derived from lands of the Crown, or arose or accrued from any other source, can, in my view, have no application to the consideration of a statute which imposes a tax upon " the income earned within the province. ...

., [1940-41] CTC 53 THe Chief Justice—The pertinent words of clause 4 of the will are these: I direct * * * that all income taxes which may be payable in respect of the said above provisions for my wife shall be paid out of my estate by my Trustees. ... This provision, among others, in favour of Lady Kemp shall be a first charge upon my estate, and shall be provided for and paid by my trustees in priority to any other legacies payable under my said will, * * * and all income taxes which may be taxable in respect of the said above provisions for my wife shall be paid out of my estate by my trustees. ... It was only income taxes which might be payable " in respect of ‘ ‘ the provisions made by him for Lady Kemp under clause 3 that he directed should be paid out of his estate. ...

Nominal capacities run, in size, from ¼ of a cubic yard to 3 cubic yards and upwards. Those of ⅜, ½, ⅝, ¾, 1, 11/4, 1½, 2 and 2½ yards are in the United States called the "commercial sizes" and are included in the Standard, while those of 3 yards and over are treated as for use in special situations or undertakings. ... Solicitors for the appellant: Common, Howard, Cate, Ogilvy, Bishop & Cope, Montreal. ...

Further she maintained a summer home at Sylvan Lake, in the Province of Alberta, for her own use and for the use of her children, John and Marilyn, although apart from occasional visits Marilyn has not made use of the said residences since the date of her said marriage; ’ ’ Although it is the 1944 income that is in question, the assessment thereon was not made until 1948. ... (N.S.) 92 at 103, 104: ‘“Where the interest of the children’s legacies is given, to a parent, to be applied for or towards their maintenance and education, there, in the absence of anything indicating a contrary intention, the parent takes the interest subject to no account, provided only that he discharges the duty imposed on him of maintaining and educating the children. ’ ’ It was also held by Macnaghten, J., in Waley Cohen v. ... :—Under the will in question, the testator, by Para. 5, directed his trustee to pay to the credit of an ‘ ‘ income account ’ ’ the annual net revenue from a trust fund until all his children should have attained the age of twenty-five years, directing that these monies should be under the sole “control of his wife “to be used by her to maintain a home for herself and my children, for the maintenance of my wife and my children, for the proper education of my children, and otherwise for the benefit of my wife and my children as my wife in her sole discretion may from time to time determine.” ...

. * * * The material clauses of the agreement are sufficiently set out or described in the judgment now reported. ... The Minister of National [Page 401] Revenue affirmed the assessment on the ground that under and by virtue of the agreement between the appellant and the company the appellant secured unto herself an income, fluctuating annually in accordance with the production of oil and that the monies realized from the sale of such oil either by herself or through her agent or by contract or otherwise, such monies coming to her constitute taxable income and she is taxable in respect thereof, subject however, to adjustment as to depletion * * * The appellant appealed from the decision of the Minister, which appeal was dismissed by Audette J. in the Exchequer Court of Canada [3]. ... & N. 769. [7] [1903] A.C. 299. [8] [1905] 2 K.B. 507, 514. ...

Respondents- and- Attorney General of Canada Intervener   Official English Translation   Coram: McLachlin C.J. and LeBel, Fish, Abella, Rothstein, Cromwell and Karakatsanis JJ.   ... Cases Cited                     Referred to:   Canada (Attorney General) v. ... Income Tax Act, R.S.C. 1985, c. 1 (5th Supp  .), s. 86  . Taxation Act, R.S.Q., c.  ...

The rent to the extent of $55,500 was paid quarterly to the trust company which disbursed the interest payable to the bondholders; but that portion repre- senting interest on the bonds in the " " sinking fund ’ in turn was used to redeem or buy in further bonds. ... " " Then it is said, if not a statement against interest, the letter is admissible as a memorandum made in the course of business and in the discharge of a duty to Barker’s principals. ... It was a " " payment on account of capital” and therefore not deductible under the provisions of section 6(1) (b) of the Income War Tax Act. ...

. * * * The members of the Board who passed these orders knew that the agency theretofore existing would be attacked as being merely an agency formed for the purpose of equalizing prices and, hence, subject to being impugned under the decision in the Crystal Dairy ease, [1933] A.C. 168. ... As Lord Thankerton said in the Crystal Dairy ease, [1933] A.C. 168:— The substantive provision of the Act is to transfer compulsorily a portion of the returns obtained by the traders in the Fluid Milk Market to the traders in the Manufactured Products Market * * * In the opinion of their Lordships the adjustment levies are taxes * * * it seems to follow that the expense levies in the present case, which are ancillary to the adjustment levies, must also be characterized as taxes. ...

’ ’ Judgment “Objection maintained.’ and later “The objection to this question is maintained.” 3. ... ’ ’ Judgment (To the witness) Don’t answer that question. I ruled that question is illegal. ’ 4. ... Judgment ‘ (Objection) maintained. ’ ’ 17. Mr. Donnelly To how many papers did you forward your despatches of the budget address?”’ ...