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Ross & Robinson, solicitors for the Standard Life Assurance Company to Harte Realty Company, the said application was accepted subject to the terms and conditions stated in said letter and the further conditions stated in a letter dated the 21st day of March, 1963 from Messrs. Ross & Robinson to Harte Realty Company. 20. The conditions set forth in both letters were accepted by Harte Realty Company on the 23rd day of March, 1963 and the 25th day of March, 1963, respectively. 21. ... Ross & Robinson a cheque in the sum of $9,150.00 being the deposit required as one of the conditions of acceptance of the application for a mortgage. 22. ...

Before so doing, it should be said that Louis Reitman, the appellant, in a ‘‘Declaration of Trust’’, dated at Montreal, December 22, 1960, agrees that ‘ Carlingwood Properties Limited, a body corporate and politic, duly incorporated under The Corporations Act of the Province of Ontario...” acts as his nominee and for certain other persons; his own share in the alleged leasehold interest in the said land and premises’’ being one-quarter of 45 per cent (14 of 45%), (ef. ... Justice Noël of this Court handed down, in the matter of Nathan Cohen & Hyman Zalkind v. ... Emphyteusis “carries with it” ownership full and complete of land and buildings in contradistinction to the common law, which the respondent’s learned counsel, unchallenged on that score, repeatedly expounded at the hearing as ‘ automatically vesting the landlord with the ownership of all buildings a lessee may have erected on the land during the life of the lease’’. ...

Section 40, R.S.C. 1952, c. 148, as amended by Section 59(1), ce. 40, of the Statutes of Canada for 1952-53 and made applicable to the 1953 and subsequent taxation years, reads as follows: ‘440. (1) There may be deducted from the tax otherwise payable by a corporation under this Part for a taxation year ‘an amount equal to (a) in the case of a corporation of a class prescribed by a regulation made on the recommendation of the Minister of Finance for the purposes of this paragraph, 5%, and (b) in the case of any other corporation, 7%, of the corporation’s taxable income earned in the year in a province prescribed by a regulation made on the recommendation of the Minister of Finance. (2) In this section, taxable income earned in the year in a province ’ means the amount determined under rules prescribed for the purpose by regulations made on the recommendation of the Minister of Finance.’’ ... C.R. 202; [1943] C.T.C. 281—a decision of the President of this Court—it was held: ‘ That the exemption provisions of a taxing Act must be construed strictly and a taxpayer cannot succeed in claiming an exemption from income tax unless his claim comes clearly within the provisions of some exemption section of the Income War Tax Act; he must show that every constituent element necessary to the exemption is present in his case and that every condition required by the exempting section has been complied with.’’ ... Anderson & Co., [1892] 1 Q.B. 108. The headnote is in part as follows: “Order XLVIII. ...

He refers to the former as a ‘ net royalty’’ and to the latter as a ‘‘working interest’’. ... On the 1952 return the occupation is shown as ‘‘Oil Management’’ and his employers are listed as ‘‘ Various’’. ... The term ‘‘ working interest’’ is not used in the agreement. The receipts of which the syndicate was entitled to a share are described as ‘‘The revenue from production”. ...

Puis encore, le paragraphe (7) et dernier du statut de 1952: " (7) Sous réserve de modifications qui peuvent y être apportées, ou d’annulation qui peut être prononcée lors d’une opposition ou d’un appel sous le régime de la présente Partie et sous réserve d’une nouvelle cotisation, une cotisation est censée être valide et exécutoire nonobstant toute erreur, vice de forme ou omission dans ladite cotisation ou dans toute-. procédure s’y rattachant en vertu de la présente loi.” ... Passant sous silence neuf (9) autres transactions de même nature, je ferai une brève allusion à la pièce 34, du 4 avril 1952, relatant les conditions d’une sorte d’association entre Laurin et un nommé Jack Cummings qui se décrit comme étant un * real estate developer and investor’’, aux fins de construire six (6) maisons de rapport ou conciergeries par l’intermédiaire de la firme Janper Construction Ltd., sur des terrains de l’appelant. ... Quelques mots encore concernant deux décisions britanniques où fut traité, bien que sommairement, ce point de * l’initiative ou affaire d’un caractère commercial”. ...

(p. 166): “... But it is equally well established that enhanced values obtained from realization or conversion of securities may be so assessable, where what is done is not merely a realization or change of investment, but an act done in what is truly the carrying on, or carrying out, of a business....” ... Livingston (1926-27), 11 T.C. 538, Clyde, L.P., à la page 542 (in fine) dit: “... I think the test, which must be used to determine whether a venture such as we are now considering is, or is not, ‘ in the nature of trade’, is whether the operations involved in it are of the same kind, and carried on in the same way, as those which are characteristic of ordinary trading in the line of business in which the venture was made. ...

Drummond with warranty and guarantee that the annuities or sums of money hereinafter mentioned will be duly paid to her as follows:... ” Then the deed provides that Mr. ... The relevant parts of this section read as follows: ‘ 8. (1) In determining the aggregate net value and dutiable value respectively, an allowance shall be made for debts and encumbrances... ... And elause 2 continues as follows: “... and so long as the child’s annuity and child’s increased annuity as the case may be shall be paid to her under the provisions of this Deed shall support maintain bring-up and educate in a manner suitable to her position in life the child and pay for all such board lodging clothes tuition and other matters ordinary and extraordinary as Mrs. ...

& T.’s Leading Cases, 8th ed. 820; Fowkes v. Pascoe (1875), 10 Ch. ... As a further consequence of the unity of joint ownership, the important right of survivorship, which distinguishes a joint tenancy of real estate, belongs also to a joint ownership of personal property.’ ”’ So far as the capital is concerned, I therefore reject the submission that in a case of this kind the wife is presumed to have no interest in the joint property during the joint lives. ... & K. 262, 39 H.R. 944, where at page 273 he said: “It was further contended that the circumstance of the testator’s power over this chose in action continuing after the transfer and up to his death differs this from the case of advancement to a child. ...

Now, possession may be possession by the owner, or it may be possession in the name of or for another; and it was, of course, essential, in the premises, to specify that ‘possession’ alone would be sufficient to incur the penalty, ‘whether’ the person found in ‘ possession’ of the spirits was ‘the owner thereof or not’. ... The point is that the vehicles ‘have been used or are being used for the purpose of removing the same ’; and it is immaterial to whom the vehicles belong. ... S.C.R. 271, at 285, ‘ In the enforcement of fiscal law, of statutes passed for the protection of the revenue or of public property, such provisions are as necessary as they are universal, and neither ignorance of law, nor, as a general rule, ignorance of fact, will prevent a forfeiture when the proceeding is against the thing offending, whether it be the smuggled goods or the purloined fish, or the vehicle or vessel, the instrument or abettor of the offence.’ ...

Appellant and his partner received a grant of $60,000 under the provisions of the Cheese and Cheese Factory Improvement Act, R.S.C. 1952, ¢. 47, in 1961 towards the construction of a building and equipment for same for the production of cheese. ... Section 20(6) (h) creates an artificial restriction on depreciating the full cost of either the building or the equipment as a result of the subsidies by stating that ‘ the capital cost of the property shall be deemed to be the capital cost thereof to the taxpayer minus the amount of the grant, subsidy or other assistance’’. ...