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Issues — argument The sole issue in this appeal is whether the shares vested indefeasibly in the spousal trust created under the will. ...

. — Every corporation shall, in respect of each of its taxation years, pay to the Receiver General (a) either (i) on or before the last day of each month in the year, an amount equal to '/12 of the aggregate of the amounts estimated by it to be the taxes payable under this Part and Part VI.1 by it for the year, (ii) on or before the last day of each month in the year, an amount equal to V12 of its first instalment base for the year, or (iii) on or before the last day of each of the first two months in the year, an amount equal to ‘/12 of its second instalment base for the year, and on or before the last day of each of the following months in the year, an amount equal to ‘0 of the amount remaining after deducting the amount computed pursuant to this subparagraph in respect of the first two months from its first instalment base for the year; and (b) the remainder of the taxes payable by it under this Part and Part VI.1 for the year (i) on or before the end of the third month following the end of the year, where (A) an amount was deducted by virtue of section 125 in computing the tax payable under this Part by the corporation for the year or its immediately preceding taxation year, and (B) the corporation is, throughout the year, a Canadian-controlled private corporation whose taxable income for the immediately preceding taxation year together with the taxable incomes of all corporations with which it was associated in the year for their taxation years ending in the calendar year immediately preceding the calendar year in which the taxation year of the corporation ended does not exceed the aggregate of the business limits (as determined under section 125) of the corporation and the associated corporations for those preceding years, or (ii) on or before the end of the second month following the end of the year, in any other case. ...

The front of the ticket also stated: “ first prize $1,000 each month for life". ...

Accordingly and pursuant to rule 1312, I would not award costs. 1 ♦Compare The Royal Bank of Canada v D/MNR, [1982] CTC 183; 81 DTC 5301 at 5303 (Supreme Court of Canada) and D/MNR v Bonair Leisure Industries Ltd, [1982] CTC 188; 82 DTC 6217 at 6219 — Federal Court of Appeal. ...

There are numerous phrases and guidelines used in the determination of whether an expense is capital or income in nature. [1] The key ingredient in the determination, derived from all the cases is, as was said by Lord Pearce in the B.P.Australia case, ”.. a commonsense appreciation of all the guiding features... ...

.: — This is an appeal from a judgment of Rowe D.J.T.C.C. which allowed the respondent’s appeal and vacated an assess- ment dated February 18, 1992 in which the Minister assessed the respondent pursuant to subsections 159(2) and (3) of the Income Tax Act [1] in respect of the tax liability of 323466 B.C. ...

Sparkes (1926), 70 The Solicitors Journal & Weekly Reporter 1069, where the issue to be decided was whether the addition of quinine to wine makes the mixture cease to be a wine within the meaning of the Licensing Act. ...

., for the Board said the following at page 412 (D.T.C. 526): The accepted principle appears to be that a taxing Act must be construed against either the Crown or the person sought to be charged, with perfect strictness — so far as the intention of Parliament is discoverable. ...

The Queen, [1984] C.T.C. 280; 84 D.T.C. 6283, ”... if a trader receives from another person compensation because this failure to receive another sum of money which, had it been received, would have been credited to profits, then the compensation should be regarded as income. ...

Sub-paragraph (ii) refers to the distribution of gas in portable containers — a process radically different from the restricted meaning the Plaintiff wishes to give to the word "distribute". ...