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Atkinson, J. in his judgment said: p. 256 " " This is a question which has to be determined on the proper interpretation of this agreement. ... Credit for the payment of $977.36 was given to the appellant in the assessment for 1942 under the heading "‘other pay- ments applied on the assessment ’ ’. ... Viscount Cave, L.C. in giving judgment in the House of Lords said at p. 291: * " My Lords, the Income Tax Act provides that the duty under Sch. ...

I am satisfied that the Burns Memorial Trust and the five organizations which will eventually benefit by the income from the Burns Memorial Trust fund, when established, are ‘‘ persons ‘ ‘ within the meaning of the above definition. ... The words ‘‘accruing to the credit of ‘ ‘ would seem to imply that the amount is actually made available for disposal by the taxpayer. ... Blackwell, [1924] 2 K.B. p. 351, where Rowlatt J. said at pp. 362-3: " " The first point which Mr. ...

ALEXANDER COLE 650 BRIAR HILL AVENUE TORONTO 12, ONTARIO Calculation of Profit: Capital invested by taxpayer in 1949 $ 8,700.00 Add: Net Mortgage interest earned by taxpayer in years 1949 to 1956 inclusive— 1949, 1950 $ 559.13 1951 563.06 1952.’. 1,420.29 1953................................................................... 2,187.38 1954 comme 2,012.47 1955 2,505.40 1956 2,244.51 11,492.24 Additional capital invested—1951 $ 1,300.00 —1952 18,000.00 — 1955 2,547.45 21,847.45 $42,039.69 Deduct: Withdrawals of Capital — 1953 $ 1,500.00 — 954 13,000.00 — 1956 16,500.00 $381,000.00 $11,039.69 Proceeds of Sale..... — 32,200.00 $21,160.31 Deduct: Mortgage bonuses and discounts taxed in hands of taxpayer — 1953 $ 236.87 — 1954 3,479.83 — 1955............_.. 2,440.71 Mortgage bonuses and discounts not taxed in hands of taxpayer due to Statutory Limitations under Section 46(4) of the Income Tax Act 4,087.32 $10,244.23 Profit $10,916.08” It was agreed that the figure $10,916.08 corresponded to the actual accrued entitlement of the appellant of bonuses on the mortgages on a pro rata basis in respect to the second mortgages held by this so-called syndicate at this material time. ... & Ad. 172, which shows that an assignment by one partner of his share to the other does put an end to the partnership, as indeed must obviously be the case. ... The Partnership Act, 1890, leaves the matter in doubt, because the Act provides by s. 46 that the rules of equity and common law applicable to partnership shall continue in force except in so far as they are inconsistent with the express provisions of the Act, and it is very arguable whether the addition of other causes of dissolution is inconsistent with a section which expresses certain causes. ’ ’ Apparently, the sections regarding dissolution of partnership which were included in the English Partnership Act, in 1890, have been transposed unchanged into The Partnerships Act, R.S.O. 1960, c. 288, and so the statutory enactments are identical in this matter. ...

There was no question about having the girls. ’ ’ The appellant stated that there was no discussion between the parents and herself about a written agreement or an adoption by Court order. ... Murray, vol. 1, defined “adoption” as follows: " " The action of voluntarily taking into any relation; esp. of taking into sonship.’’ ... See. 75 of the Income War Tax Act at the time read as follows; " " 75. ...

.,• *:. ' • Copies of the actual insurance policies have not been placed before the Court but a copy of the certificate issued under the Union Mutual Group Accident Insurance Policy is attached to the special case. ... That the policy is a policy of insurance that was effected on the ‘‘life’’ of the deceased is clear from the essential nature of the contract, which is a con- tract Whereby a fixed amount is payable on the ‘death” of the deceased and an increased amount is payable at the same time if the ‘ * death ’ ’ was caused by ‘ ‘ violent and accidental ’ ’ means. ... & S. Industries Inc. v. Rowell, [1966] S.C.R. 419, per Martland, J. at page 425. 4 tI have in mind the comment of my brother Cattanach in Vaskevitch Estate v. ...

Till (1910) A.C. 50 at 72: " " My Lords, the power of assessment and surcharge does not appear to me to assist the construction of s. 55. ... In that case under the Income Tax Act, 1932 (Saskatchewan), regulations were issued: " " covering such cases where the Minister is unable to determine or obtain information required to ascertain the income within the province of a corporation or joint stock company carrying on a trade or business within and without the province. ‘ ‘ The Chief Justice termed the method adopted by the Commissioner of Income Tax under the provisions of the regulations, "nothing else than the adoption of the best available means to ascertain the income of the appellant arising from its business in Saskatchewan, and nothing more’’. ... —"‘Mostly in Perras 2 " Q.— 4 " Were there any in anybody else’s writing?” ...

Paragraphs 4 and 5 of the Notice of Appeal go on to say that: ‘ ‘4. During the year ended June 30th, 1958, but prior to this date, the assets of the Appellant were sold by the Appellant to Freehold Gas & Oil Ltd. ... An abbreviated version of this paragraph, stripped of its non-essentials for the purposes of this case could read as follows: ‘An oil company may deduct from its income for the year exploration and drilling and other expenses in an amount not exceeding its income for the year. ’ ’ ’ On page 2, in paragraphs (c) and (d), the comments hereunder appear: “(c) The deductibility of the expenses is limited to the income of the company for the year. ... Nil ” Assuredly these statements have, at the very least, the merit of clarity. ...

Under the Excess Profits Tax Act, 1940, as amended, the " " profits ‘ ‘ of the corporation means the amount of its net taxable income as ascertained under the provisions of the Income War Tax Act, R.S.C. 1927, c. 97, as amended, subject to certain exemptions not here of importance. ... For the taxation year 1947, the relevant permissible deduction was as follows: "5(1) (w) Such amount as the Governor in Council may, by regulation, allow in respect of taxes on income for the year from mining or logging operations. ‘ ‘ The appellant bases its claim on para. ... Burns, a chartered accountant and a partner in the accounting firm of McDonald, Currie & Co. ...

See. 73 states that " " No goods shall be removed from warehouse for consumption unless upon the payment of the full amount of duty accruing thereon.” ... It provided, however, that the gallonage tax in respect of beer should not be payable "‘when such goods are manufactured for export, under regulations prescribed by the Minister of Customs and Excise,” and that the sales tax should not be payable on ‘‘ goods exported, ‘ ‘ with a provision for a refund on ‘ 4 domestic goods exported under regulations’’ similarly provided. ... Macferlan (1760) 2 Burr. 1005 at p. 1009, where any notion of an actual contract was excluded, that "" where a defendant has received money which in justice and equity belongs to the plaintiff, under circumstances which render the receipt a receipt by the defendant for the use of the plaintiff, ‘ ‘ an action for money had and received may be maintained. ...

In the forms attached to the assessments, it was stated: " " You are deemed to be in the business of lending money and purchasing mortgages at a profit, and under section 3(a) and section 4 of The Income Tax Act, to be taxable on the profits therefrom. ‘ ‘ It appears that the full amount of the tax levied by the assessments in dispute has been paid under protest. ... Mac- naghten, J., on appeal, held that it was not an operation within the meaning of " " trade” because there was no "‘dealing’’ in the policies in the sense of their being bought and sold again, since they were bought to keep and not to sell. ... These were the indicia of trade, or the manner in which Barry " " organized himself in a commercial and mercantile way ’ ’ which resulted in the finding that he was engaged in a concern in the nature of trade. ...