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" ‘ TRANSFERS TO EVADE TAXATION ‘ ’ <4 32. Where a person transfers property to his children such person shall nevertheless be liable to be taxed on the income derived from such property or from property substituted therefor as if such transfer had not been made, unless the Minister is satisfied that such transfer was not made for the purpose of evading the taxes imposed under this Act. 2. ... Section 32 in Chapter 97 of the Revised Statutes of Canada, 1927, appears under the heading ‘‘ Transfer to Evade Taxation. ’’ In 16-17 Geo. ... V, chap. 28) is ‘‘ Transfer of property to evade taxation.’’ This subsection 4 which was repealed and replaced as previously noted by 16-17 Geo. ...

In the case In re South African Supply and Cold Storage Company (1), Buckley J. had to consider whether or not there had been a winding-up "‘for the purpose of reconstruction or amalgamation, ‘ ‘ and he said ‘‘that neither the word reconstruction nor the word amalgamation has any definite legal meaning. ... That reserve there appears as a liability ‘‘To the Shareholders, ‘ ‘ in the sum of $335,000. ... This section would be applicable to s. 4 of the Act of 1930, enacted as s. 19 (1) of the Income War Tax Act, and while those two sections would appear to be in conflict as to the period when the tax became exigible, yet, it would seem clear that they are to be read as referring to ‘‘undistributed income ‘ ‘ earned in either the 1929 or the 1930 taxation period, and subsequent periods, and not to income earlier earned, and on hand and undistributed. ...

The term “demonstrator” arose, I think, because of the fact—as will appear later—that the nine cars were carried for a time in Account 242 ‘ ‘ Inventory demonstrators ’ ’. ... Mr McConnan explained that the latter step was done at the request of General Motors, and, he added significantly, ‘‘to keep the unit count correct of the stock on hand ’ \ It will be seen, therefore, that the nine cars in question, from the time of their acquisition were carried in the accounts ‘ ‘ Inventory new cars and trucks’’, and ‘‘Inventory demonstrators’’, until the end of the year. ... Account 242 is also an inventory account called ‘* Inventory demonstrators’’. ...

In February 1967 the respondent pleaded guilty to each of the said charges and was fined as follows on the charges in the first of the informations: 1960 — $10,000.00 1963 — 2,000.00 1961 — 2,000.00 1964 — 2,000.00 1962 — 2,000.00 1965 — 2,000.00 and was fined $5,000 on the charge in the other information. By Notices of Re-assessment made and dated May 2, 1967 (which, as already indicated, was subsequent to the laying of the informations) the Minister re-assessed the respondent for tax for each of his taxation years 1960 to 1965 and increased the tax for each of the years* [1] and, in addition and purportedly pursuant to Section 56(2) of the Act, assessed penalties as follows for the respective years: 1960 — $2,142.89 1963 — 3,954.95 1961 — 3,156.79 1964 — 4,035.89 1962 — 506.88 1965 — 2,336.85 The Minister had not prior to the said re-assessments on May 2, 1967 assessed or re-assessed the respondent for a penalty pursuant to either Section 56(1) or Section 56(2) for any or all of the said taxation years. ...

The two pieces of equipment were respectively a Sky Ride ’ ’ and a Mine Ride’’, being articles of equipment usually found in an amusement park. ... The purchase of both the ‘ ‘ Sky Ride ’ ’ and the Mine Ride ’ ’ was for such general purpose. ... It was not in the business of operating these rides and on the whole of the evidence, it is not possible to find that the appellant probably, in 1965, had the intention itself to get into the business of operating either or both of the Mine Ride ’ ’ and the ‘ ‘ Sky Ride ’ There is no doubt that the appellant intended in 1965 to receive income in some unspecified way from the operation of these rides. ...

Many of these advertisements include ‘ 1 mouton ” or ‘‘mouton lamb ’ ’ under the general heading of ‘‘Furs’’. ... Moskoff — President of the defendant corporation — viewed its product prior to the commencement of these proceedings. ... Now mouton is offering the customers fur coats at... ” 4 Mouton has made ‘fur coats for all ’ a real possibility’’, ‘‘The mouton coat is more desirable than most other fur coats, Mr. ...

I may note in passing that articles 1445 to 1450 inclusive, being chapter LXXIV entitled " ‘ Depositions in Proceedings in Courts out of the Province/ ‘ were added to the Code of Civil Procedure by 7 Ed. ... I may add incidentally that the examination of a witness by means of letters of request is equivalent in effect to his examination under an " " open ‘ commission and allows his cross-examination as thoroughly as if he were testifying in open court. ...

And Section 32(3) provides for surtax as follows: " " 32. (3) There shall be added to the tax of each individual computed under subsection (1) for each year an amount equal to 4% of the amount by which the taxpayer’s investment income for the year exceeds the greater of (a) $2,400 or (b) the aggregate of the deduction from income for the year to which he is entitled under section 26.” ... Without restricting the generality of section 3, there shall be included in computing the income of a taxpayer for a taxation year (i) amounts deemed to have been received in the year by the taxpayer under section 67 as a shareholder in a personal corporation; ’ ’ The evidence before me established that the sum of $27,648.08, the amount received by the appellant from Ruth Realty Company Limited, was the net income of Ruth Realty Company Limited coming to it as rental income from real property. ... That being so, it was not ‘‘earned income ” in his hands, within the meaning of Section 32(5) but “investment income’’ within the meaning of Section 32(4) and, consequently, subject to surtax under Section 32(3). ...

I give, devise and bequeath the whole of my property... to my trustees to hold upon the undermentioned trusts, namely % *: * (4) To sell, call in and convert into money all the rest and residue of my estate... *#* (6) Upon my death to divide all the rest, residue and remainder of my residuary estate into twelve equal shares and to deal with such shares as follows * III * (c) My Trustees shall set aside the remaining three (3) of such shares as a trust fund to be known as ‘the Charities Fund’ and shall invest and keep such fund invested and subject to the acceptance and performance by both the charitable organizations hereinafter named of the conditions hereinafter mentioned my Trustees shall divide the Charities Fund equally between the East TORONTO GENERAL HOSPITAL of Toronto and the FIRST AVENUE BAPTIST CHURCH of Toronto (to be used and applied for the general purposes of the said Church); the payment to the said Hospital, including any income then accrued on its share, to be made in one lump sum and the payment to the said Church, including any income accrued on its share or portion thereof to the time or times of payment to be made in three (3) equal annual instalments, commencing not later than one year after my death. ... " " Thus, in Re Cowley, 53 L.T. 494, a testator gave certain leasehold property to his son ‘subject to payment of debts, funeral and testamentary expenses’, and it was held that those words were apt to create a charge on the property given but not to create any personal liability.” ... Brett, L.J., concurred and added: “... I should have supposed that this case was governed by the case of Wigg v. ...

Date Name Cent Mortgage Bonus Refund Off 3 1/ 3/55 Kosowan 7 $ 6,000 $ 350 nil 23/6/55 4 1/ 9/55 Zimmel 6 $ 9,000 $ 1,200 $600 30/1/56 5 15/10/56 Fort Hotel 7 $ 33,000 $ 3,300 nil 15/5/59 6 1/ 8/57 Moss Holdings 7 $200,000 $25,000 nil in existence 7 13/ 1/55 Hawkeye 7 $ 1,650 nil 28/2/57 8 15/10/56 Hamilton 7 $ 40,000 $ 5,000' nil in existence 9 1/ 4/55 Thorpe 7 §$ 15,500 $ 8,100 nil The only witness heard, and he was so heard on behalf of the appellant, was the president and general manager of the appellant company (hereinafter sometimes referred to as ‘‘the taxpayer”), Mr. ... That is right. ’ ’ The appellant company operates in the provinces of Saskatchewan, Alberta, British Columbia and the Northwest Territories, where they have salesmen. ... The third head of the Memorandum professes to state the objects of the Company, and in head (6) of this enumeration occur the words ‘to vary the investments of the Company, and generally ‘ ‘ to sell, exchange, or otherwise dispose of, deal with, or turn to account any of the assets of the Company’’.’ ...