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Prior to the date of his death Wilson was the principal shareholder in Wilson Mining & Investment Company Ltd. ... Sec. 21 comprises several provisions in respect of ‘‘personal corporations’’ and subs. 1, 2 and 3 are as follows: " " 21. ... These expenses were disallowed on the ground that they were "" disbursements or expenses not wholly, exclusively and necessarily laid out or expended for the purpose of earning the income,’’ as provided by s. 6(a) of the Act, and which are not allowable " ‘ in computing the amount of the profits or gains to be assessed. ‘ ‘ The revenue of the Wilson Company came almost entirely from two sources, the Bond Investments and Premier Gold Mining Company. ...

Final payment to be made within 30 days after satisfactory completion of the entire building and acceptance by the Architect. ‘ ‘ Exhibit B is a contract in which the taxpayer appears as prime contractor. ... Section 1 of the said agreement contains a provision that Form C.C.C. 34A, entitled Department of Trade and Commerce — General Conditions — (construction), shall form part of the present contract. ... M.N.R., [1959] S.C.R. 763, at page 768; [1959] C.T.C. 339, at page 344, observed: [4 ‘. ...

The first cheque bears above the words “To the Royal Bank of Canada, Montreal,’’ printed at the bottom of the left side of the cheque the words " " Account of services, ‘ ‘ and the second one bears in the same position the words ‘‘ Balance due on account of services rendered in connection with acquisition of La Salle, et al.” ... Trudeau is mentioned in this return; opposite his name, in the column headed ‘“Wages, salary, commission, bonus or other remuneration paid during the calendar year ended 31st December, 1937’’ (ought to be ‘ ‘ 1932”), under the subheading ‘‘Total,’’ appears the sum " " $25,000.” ... Trudeau accepted the two cheques without any protest regarding the notes ‘‘ Account of services’’ and “Balance due on account of services, etc.,” written thereon, at least as far as disclosed by the evidence of record, and endorsed and cashed them. ...

(b) 70% or more of all the issued common shares of the capital stock of each of them is owned directly or indirectly by (i) one person ” The facts of the case are simple and not in dispute. ... In my judgment, there is a complete answer to the appellant’s submission in the definition of ‘‘person’’ in Section 127(1) (ab) which reads as follows: “127. (1) In this Act, (ab) ‘person’ or any word or expression descriptive of a person, includes any body corporate and politic, and the heirs, executors, administrators or other legal representatives of such person, according to the law of that part of Canada to which the context extends; ’ ’ As I understand this definition the term ‘‘person’’ in Section 36(4) (b) (1) of the Act clearly includes a corporation. ...

In computing the amount of the profits or gains to be assessed, a deduction shall not be allowed in respect of (o) any corporation tax, as defined by regulation made by the Governor in Council, paid to the Government of a province or to a municipality. ’ ’ An appeal to the Income Tax Appeal Board was allowed, the Board being of the opinion that the ‘‘ Act to Insure the Progress of Education’’ did not impose a corporation tax, and that the Governor in Council in enacting P.C. 5948 exceeded the powers conferred on him by paragraph (0) of Section 6(1) of the Income War Tax Act, and that it was therefore ultra vires. ...

Acting under the provision of this section the Acting Minister of Finance has filed a document whereby he authorizes the Commissioner of Taxation "‘to exercise the powers conferred upon the Minister under and by virtue of certain sections of the Act ‘ ‘ —a power of attorney in the usual form. ... Sec. 3 of the Act defines it as " " the annual net profit or gain or gratuity, whether ascertained and capable of computation as being wages, salary or other fixed amount, etc.” ... Moreover, the amendment is introduced by the word " ‘ including.” ...

(d) While my said wife shall occupy Castle Frank as her home and residence, my Trustee shall also bear the expense of the maintenance and management thereof; and to cover such cost, my Trustees shall pay to my wife the sum of Two Thousand Two Hundred and Fifty Dollars ($2,250) each month in advance so long as she continues to reside in Castle Frank and to use it as her home. ‘ ‘ and para. 4 further provided: ‘4. ... At page 1021, Lord Summer put his conclusion briefly as follows: "‘What was the produce of personal exertion in the trustees’ hands till they part with it does not, in the instant of transfer, suffer a change, and become the produce of property and not of personal exertion, as it passes to the hands of the cestur que trust. ‘ ‘ The whole accumulated revenue consisted of income received by the Trustees as interest on income tax exempt bonds and was exempt from income tax under sec. 4(j) of the Act. ... In a taxing Act words must, generally speaking, be given their plain and ordinary meaning, and, according to such meaning the word “derived” covers a wider field than the word " " received ‘ and when applied to the word "‘income’’ it connotes the source or origin of such income rather than its immediate receipt. ...

’ ’ This test was approved by the Judicial Committee of the Privy Council in Tata Hydro-Electric Agencies, Bombay v. ... His view was that it was a ‘ payment on account of capital” made ‘‘with a view of preserving an asset or advantage for the enduring benefit of a trade. ’ ’ In my opinion, the legal expenses incurred by the appellant are not distinguishable in principle from those held to be not deductible in the Dominion Natural Gas Company ease (supra). ... At page 133, Lord Macmillan said: "‘If the expenditure sought to be deducted is not for the purpose of earning the income, and wholly, exclusively and necessarily for that purpose, then it is disallowed as a deduction. ‘ ‘ and later, on the same page: " Expenditure, to be deductible, must be directly related to the earning of income. ...

Another similar case is that of Charles Brown & Company v. C.I.R., 12 T.C. 1256. ... Then, after adopting what was said by Rowlatt, J., and Lord Hanworth, M.R., and Lord Macmillan in the British Mexican Petroleum case, the President said: ‘ ‘ It appears to us that this is an identical case. ... That being so, it cannot be found that the abatement of a capital indebtedness — as in the instant case — can give rise to taxable income. ...

donne-la à la Paroisse, on ne te l’achètera pas.’ ”’ Notes du témoignage d’Orner ière: “Le curé lui a dit: ‘Martin, maintenant que tu as acheté la terre, donne-la à la Paroisse. ’ ’ ’ Il n’est pas jusqu’au nouveau curé de St-Théophile, M. l’abbe Roger Raymond, totalement étranger à cette volte-face, qui n’en atteste toutefois la réalité, disant: “Quand je suis arrivé sur place, je fus confronté par un état de fait: je sais qu’il avait été représenté à M. ... Harris, 5 T.C. 165, par le Lord Justice Clerk: “... the question to be determined being—Is the sum of gain that has been made a mere enhancement of value by realizing a security, or is it a gain made in an operation of business in carrying out a scheme for profit-making? ” A quoi il convient de joindre ces principes connexes, d’application concrète, formulée par le Président de cette Cour dans la cause de John Cragg v. ...