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I rejected the contention thus put forward and held, as set out in the headnote of the case, as follows: “ Held: That it is not for the Court or anyone else to prescribe what the intensity of the examination of a taxpayer’s return in any given case should be. ...

In the re-assessments, all dated September 13, 1954, the Minister added to the declared income of the respondent the following amounts: 1949 $ 1,500 1951 (reduced by the Minister’s Notification from $10,250) 10,000 1952 860 1953 1,500 The re-assessments indicated that the amounts so added were in relation to net gains from gambling activities. ...

When the former tenants vacated, substantial repairs were made to the building and it appears to have been rented from about January 1, 1953, at $1,500 per month, to Locke Gray & Co., a firm with which Mr. ...

Section 59 provided for an appeal to the Income Tax Appeal Board to have the assessment to which objection had been taken vacated or varied and prescribed the time within which such appeal might be instituted, as follows: ‘ ‘59. (1) Where a taxpayer has served notice of objection to an assessment under section 58, he may appeal to the Income Tax Appeal Board constituted by Division I to have the assessment vacated or varied after either (a) the Minister has confirmed the assessment or re-assessed, or (b) 180 days have elapsed after service of the notice of objection and the Minister has not notified the taxpayer that he has vacated or confirmed the assessment or re-assessed; but no appeal under this section may be instituted after the expiration of 90 days from the day notice has been mailed to the taxpayer under section 58 that the Minister has confirmed the assessment or re-assessed. (2) Service of a notice of appeal under this section shall be served and all other matters in connection with an appeal under this section shall be regulated by Division I.” ...

Davie & Sons v. M.N.R., [1954] Ex. C.R. 280; [1954] C.T.C. 124, servent à me confirmer dans l’opinion que j’adopte. ...

The appellant Quon also subsequently participated with others in the purchase of what was referred to as the Berraby (?) ...

As the Minister has been successful on all matters that were in controversy between the parties at the hearing of the appeal the Minister shall be entitled to his costs, except any costs related exclusively to the items with respect to which the assessments are being referred back and the appellant shall be entitled to a set-off in respect of any costs incurred by him relating to such items. 1 * Section 139(1) (az) was repealed by Section 33(3), chapter 43, S.C. 1960 and by Section 33(5) of the same statute Section 139 (la) (a) was added. ...

I think, in this respect, the practice of the Department is right. ’ After careful consideration of that case, I am unable to distinguish it from the one now before me. ...

He goes on to say: “ It is clear from the contract and the evidence that English and Metcalf were manufacturing the toys for the defendant only. ...

There are observations by noble and learned Lords in Bwllfa & Merthyr Dare Steam Collieries (1891) Ltd. v. ...