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If it be said that a solicitor gave an ‘‘ undertaking ’ to another solicitor, one does not think primarily in terms of an obligation enforceable by action in the Court. ... An examination of the Rambridge agreement itself does not disclose that the appellant was to receive any consideration in the form of ‘‘ shares ” or ‘ ‘ an option ’ ’ to purchase shares or ‘‘a right’’ to purchase shares. ... It is a necessary implication of this part of the paragraph that Falconbridge is to make ‘ advances ’ ’ to the new company and is entitled to receive shares for those advances. ...

I think it is clear that if the words ‘‘in the process of earning the income’ ‘ did not appear in the subsection, the appellant would have no ease. ... Judicial consideration has been given to the meaning of section 6(1)(a) of the Act which then was as follows: " " 6. ... It has also been brought to my attention that in the Income Tax Act, enacted June 30, 1948, and made applicable to the taxation year 1949, and subsequent years, the word " ‘loss’ ‘ is so defined as to exclude from the computation dividends of the type here in question. ...

Lily Wurtele, ‘‘... during the lifetime of the parties and so long as the plaintiff shall live separate and apart from the Defendant... ” (exhibit 1, para. 4), was delayed until September 16, 1932, when the Local Master of the Court, after stipulating a monthly payment of $600 to the wife, purported to draw up a settlement deal ‘‘... in connection with the existing insurance policies upon the life of the Defendant... ” (ef. exhibit 2, paras. 3 and 4.) ... Next, the Shorter Oxford Dictionary in turn defines “gift” as: ‘ ‘ A transfer of property in a thing voluntarily and without any valuable consideration. ” Black’s Law Dictionary, 4th ed., 1951, lends additional emphasis on the voluntary and gratuitous characteristics of a gift. ... The judgment of the Court was read by Evershed, M.R., who, inter alia, said that: ‘ ‘... ...

The same statement appears in Halsbury’s Laws of England, 2nd ed.; Vol. 31, Art. 664, " " The duration of a statute is prima facie perpetual.” ... Duff, C.J., while stating that " " in the ordinary course,..., legal expenses are simply current expenditure and deductible as such; but that is not necessarily so...,” came to the conclusion that the expenditure should be attributed to capital. ... Nevertheless Lord Macmillan, at p. 135 [1944] C.T.C. 101, stated: ‘ ‘... their Lordships in no way dissent from the view that the second objection (namely, that the expense was a capital one) also applies.” ...

MeCool’s company, that he would have control as to the price to be fixed on any assets that were purchased from himself, and consequently that that was not a transaction as between strangers. ’ ’ He added that he thought that the fact that Mr. ... Included therein was the following: " " That the depletion allowance be such as to permit the owner of timber or the holder of a right to cut timber from Crown or private lands to recover successively and ratably out of income before tax such capital sums as he may have invested in acquiring such ownership or rights, and no more.’’ ... In the Fraser Case (supra), Rand, J., stated at p. 164: " " It is, therefore, sufficient to say that whatever the effect of depletion allowance may, in particular cases, be, it nevertheless is designed only to enable the Minister broadly in time, factors and basis, to afford assurance of the recovery of investment committed to the risk undertaken. ...

Section 1101(3) enacts the following: “ (3) For the purpose of this Part and for the purpose of Schedules C and D (a) a timber limit or a right to cut timber from a limit shall be deemed to be a separate class of property...” ... Subsection (3) of Section 1101 hereunder also bears the specific title of ‘‘Timber Limits and cutting Rights’’: "(3) For the purpose of this Part and for the purpose of Schedules C and D (a) a timber limit or a right to cut timber from a limit shall be deemed to be a separate class of property... ’ ’ I might also mention Section 1102(2) to the effect that: “ (2) The classes of property described in Schedule B shall be deemed not to include the land upon which a property described therein was constructed or is situated.’’ ... In brief, applying Section 20(5)(e)(ii) (supra) the Minister deducted the proceeds of sale from the undepreciated capital cost as it was before the sale and determined that ‘ ‘ the undepre ciated capital cost of property of that class at the expiration of the year’’, deductible under Section 1100(2), was $26,759.30. ...

The first venture of the appellant was to purchase shares in a company known as Highwood Petroleum & Natural Gas Co. ... Ltd. of the first part, Highwood-Sarcee Oils Ltd. of the second part (the appellant company), Clark, Martin & Co. ... " " The well in Saskatchewan was completed and abandoned in the Fall of last year after every precaution had been taken to exploit all its possibilities. ...

They explained the intention of the decedent in setting up the so-called The Harshman Foundation ’ namely, that he was interested in assisting students of need who might with financial assistance in their education be able to take their place in Canadian society in a more substantial way and that in so assisting such persons through the Foundation, that in some measure the so-called brain drain ’ ’ to the United States might be abridged. ... The appellant in argument, submitted that “The Harshman Foundation ’ ’ was not an inter vivos or testamentary trust in the same way as was held in M.N.R. v. ... Section 7(1) (d) of the Estate Tax Act, as amended in 1960, substantially enlarged the number of organizations in Canada to which inter vivos or testamentary gifts could be made which would qualify for deductions for the purpose of computing the aggregate taxable value of property passing on the death of a deceased donor for the purposes of estate tax by the addition of the words ‘‘or to the making of gifts to other such organizations in Canada all or substantially all of the resources of which were so devoted ’ ’. ...

La personne qui reçoit l’allocation doit l’affecter exclusivement 2‘1 l’entretien, au soin, 2‘1 la formation, 2‘1 l’instruction et 2‘1 l’avancement de l’enfant, et, si le Ministre, ou le fonctionnaire que les règlements autorisent à cet égard, est convaincu que l’allocation n’est pas ainsi affectée, le versement en doit être discontinué ou fait à quelque autre personne ou organisme. ’ ’ S.R.C. 1946, 10 Geo. ... Les griefs de l’appelant à l’égard de ces dispositions législatives sont résumés à l’article 6 de l’avis d’appel; je pense qu’il suffira de reproduire ce raccourci pour en donner une idée juste: ‘ 66. ... L’article 91 de la constitution de 1867 édicte que: ‘ ‘... l’autorité législative exclusive du Parlement du Canada l’étend à toutes les matières tombant dans les catégories de sujets ci-dessous énumérés... 3. ...

Under the heading Route the invoices carried the following notations, namely, ‘‘CSL when navigation opens” or ‘‘ Canada Steamship Lines Ltd.’’ or “Canada Steamship Lines’’ or ‘‘CSL & Rail” or simply “CSL”. ... Winnipeg, Man.’’ and that they were to be shipped to ‘‘ Winnipeg, Man.” ... Port Arthur & C.N.R.” or ‘‘C.S.L. Fort William & C.P.R.’’ or destination ‘‘Port Arthur’’ and route ‘‘C.S.L.’’ or destination “Fort William” and route ‘‘C.S.L.’’. ...