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Be that as it may, I will refer to the case of Robert Addie & Sons’ Collieries v. ... Lord Davey, in Strong & Co. Limited v. Woodifield, [1906] A.C. 448, stated that “It is not enough that the disbursement is made in the course of, or arises out of, or is connected with, the trade, or is made out of the profits of the trade. ... C.R. 483; [1947] C.T.C. 258; [1948] S.C.R. 486; [1948] C.T.C. 195, it was held: ‘ ‘ That an assessment for income tax is valid and binding unless an appeal is taken from such assessment and the Court determines that such was made on an incorrect basis and where an appellant has failed to show that the assessment was incorrect, either in fact or law, the appeal must be dismissed.” ...

La personne qui reçoit l’allocation doit l’affecter exclusivement à l’entretien, au soin, à la formation, à l’instruction et à 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. ...

X * * Q. No moneys have been taken down since the preceding April, until December 18th. ... Subject to the other provisions of this Part, income for a taxation year from a business or property is the profit therefrom for the year.’’ ‘ 127. (1) In this Act, (e) ‘business’ includes a profession, calling, trade, manufacture or undertaking of any kind whatsoever and includes an adventure or concern in the nature of trade but does not include an office or employment; ’ ’ The position taken by the Minister is that the receipts from the sale of the shares were income from the appellant’s business within the meaning of these sections. ... It is part of his business to take capital risks. ’ ’ I regard this passage not as limiting the application of Case I of Schedule D in situations of this kind to those in which the transaction is entered into by a moneylender in the course of his business but merely as the citation of an example of a kind of case in which the discount or premium would be taxable as a profit of a trade. ...

Do you wish me to make an explanation. ‘ ‘ To this question of the witness, Mr. ... " " A. The secretary does that. "‘Q. And she is the secretary, you have already explained, that you pay to look after that part of your affairs? ... Konstam, in The Law of Income Tax, 10th ed., says (p. 104): " " Controversy often arises as to whether the net proceeds of sales of investments in securities, landed property and so on are profits of a trade or accretions of capital. ...

The section of the statute provided as follows: ‘ ‘ If the holder of an office or employment of profit is neces- sarily obliged to incur and defray out of the emoluments thereof the expenses of travelling in the performance of the duties of the office or employment, or of keeping and maintaining a horse to enable him to perform the same, or otherwise to expend money wholly, exclusively and necessarily in the performance of the said duties, there may be deducted from the emoluments to be assessed the expenses so necessarily ineurred and defrayed. ’ With respect to the travelling expenses and the cost of conveying the robes, Viscount Cave said at p. 4: ‘‘ As regards the appellant’s travelling expenses to and from Portsmouth, with which may be linked the small payment for the carriage to the Court of the tin box containing his robes and wig, the material words of the rule are those which provide that, if the holder of an office is ‘necessarily obliged to incur... the expenses of travelling in the performance of the duties of the office’ the expenses so ‘necessarily incurred’ may be deducted from the emoluments to be assessed. ... For the same reason it cannot seriously be urged that the expenses are ‘wholly, exclusively and necessarily’ laid out for the purpose of earning the allowance: they are for acts or requirements of the member as an individual and not as a participant in the remunerated field. ’ ’ In the present case, travelling between the appellant’s home and the several places where he was employed was not part of the duties of his employment, nor was it any part of the duties of his employment to take his tools from the place of employment to his home each day, nor to carry them each day from his home to the place of employment. ... In the French text, it is perhaps even more definite, for the expression there used is ‘‘ qui ont été consommées’’. ...

M. le juge Locke, parlant pour la Cour, dans la cause Sutton Lumber & Trading Co. ... For the following years, the dates of the original assessments, re-assessments, notices of objection and notifications in reply are as follows: Taxation Dates Notice of years Assessment Re-assessment Objection reply 1951 May 15,1952 Aug. 14,1956 Sept. 5,1956 June 17, 1957 1952 June 3, 1953 «6 66 cc 66 “ 66 66 «6 66 1953 ‘6 4,1954 “ 66 66 u u é6 66 u 1954 “ 17,1955 cc « 6 u u «ec ‘kk ce In 1956, the Minister re-assessed the appellant under the provisions of Section 42 of The 1948 Income Tax Act for the taxation years involved. ... M.N.R., [1954] C.T.C. 367, the President of this Court stated at page 373: “... ...

In these circumstances, the question that I have to decide is whether, when a husband has paid money to his wife by way of loan, he can be said to have transferred property ’ ’ to her within the meaning of those words as they are used in Section 21(1) of the Income Tax Act. ... Unincorporated, unregistered and unknown, the so-called ‘ Nadka Services’’ are devoid of all legal existence and, if I may slip into journalistic parlance, utterly fail to serve even as a mini-screen for Mrs. ... Murphy’s office services and administration ’ ’. Most of this repetitious information appears in Exhibit 2, a letter of April 30, 1963. ...

(ar) “prestation de pension de retraite ou de pension’ comprend tout montant reçu sur un fonds ou plan de pension de retraite ou de pension ou en conformité d’un tel fonds ou plan; ’ ’ En effet, il ne pourrait être imposable par l’effet de l’article 3 seul car il ne s’agit pas d’un revenu provenant de l’entreprise de l’intimée ou de ses biens ni de charges et d’emplois. ... En effet, si on s’en tient à la signification des mots ‘‘ pension de retraite ou pension” suivant le dictionnaire l’on voit que les mots ‘‘pension de retraite’’ veulent dire des montants payés par suite de la limite d’âge et “pension” tous montants payés en considération de services passés. ... Quant au mot 61 prestation ’ ’ pour en déterminer le sens, il faut se référer au texte anglais qui, comme nous l’avons vu, emploie le mot ‘‘benefit’’ lequel, d’après le dictionnaire, veut dire “avantage ou bienfait’’. ...

The issue in the appeal is whether amounts of $2,500 and $14,500 received by the respondent in 1959 and 1960 respectively were taxable as income under Section 6(1) (3) of the Income Tax Act, R.S.C. 1952, c. 148, by which it is provided that: “6. (1) Without restricting the generality of section 3, there shall be included in computing the income of a taxpayer for a taxation year (j) amounts received by the taxpayer in the year that were dependent upon use of or production from property whether or not they were instalments of the sale price of the property, but instalments of the sale price of agricultural land shall not be included by virtue of this paragraph; ’ In the event that the amounts are required to be included a further issue arises as to the respondent’s right to deductions in respect of losses alleged to have been incurred in gaining the amounts in question. ... The subsection provided that income subject to tax should include: ‘ ‘ Rents, royalties, annuities and other like periodical receipts which depend upon the production or use of any real or personal property, notwithstanding that the same are payable on account of the use or sale of any such property.” ... While the words *‘ rents, royalties, annuities or other like payments of a periodical nature’’, which by themselves suggest variability according to the extent of time or use or production, are not present in the section the qualification imposed by the words ‘‘dependent upon use of or production from property ’ ’ in my opinion has the effect of limiting the ‘‘amounts’’ referred to to amounts which vary with and are in that sense ‘‘dependent’’ in some way upon the extent of use of or production from property whether according to time or quantity or some other method of measurement. ...

The Appellant says that such expenses were made or incurred for the purpose of or pursuant to the sale of the said vessels. ’ ’ Both parties rely upon the self-same provision, i.e., Section 12(1) (a) of The 1948 Income Tax Act, 11-12 Geo. VI, 0. 52, reading: ^12. (1) In computing income, no deduction shall be made in respect of (a) an outlay or expense except to the extent that it was made or incurred by the taxpayer for the purpose of gaining or producing income from property or a business of the taxpayer. ’ ‘ The undisputed facts are as follows: In the case under consideration, two units of this fleet, namely S.S. ... Exhibit 5 consists in a like agreement, dated “the 31st day of March, 1953”, between the same parties implementing the sale of the Lake Sicamous for a price of $730,000, U.S. dollars, with obligation to deliver this vessel also at Vancouver, B.C., ‘ not later than 30th June, 1953”. ...