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Ross & Sons Limited, which came into existence when the partnership was dissolved and which in the years 1956, 1957 and 1959 was active in the building of houses for resale. ...

’?’’ The test is not always easy to apply, for there is no single criterion by which the question may be resolved, and cases frequently arise in which there are circumstances or facts pointing to both conclusions. ...

McFadyen, the chief assessor of the Saskatoon Income Tax Office, who was the person actually dealing with the appellant’s returns, explained that he was familiar with the returns of about 200 beer parlor operators in Saskatchewan; that 50% of these kept good records, 25 % incomplete ones and the rest practically no records; that he had arrived at the gross receipts of $32.00 per keg as a result of comparison with other returns filed in the office; that the returns from hotels that kept good records indicated that the realization from sales of draught beer amounted to $32.00 per keg or better; that he knew of cases where the return was as high as $37.00 but that he had taken $32.00 as an average. ...

Lion Brewery Company Limited (1910), 5 T.C. 568 at 581: “ It is clear that it is not every expenditure which is made by a trader for the promotion of his trade, and which, in fact, contributes to the earning of profits, which is a permissible deduction from the estimate of profits for Income Tax purposes.” ...

& Co. of Canada. Most of the Schouelas were relatively new arrivals from Egypt. ...

After again considering all the facts and having regard to the inclusion of the profit in the accounts and the prospectus, we find that the profit was made in the ordinary course of the Company’s trade and therefore liable to tax. ’ In my opinion, that finding is one for which there was ample evidence. ...

C.R. 202 at 211; [1943] C.T.C. 281 at 290, which was stated as follows: “... a taxpayer cannot succeed in claiming an exemption from income tax unless his claim comes clearly within the provisions of some exempting 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.’’ ...

Davie & Sons Ltd. to dismantle, remove and rebuild the dredge for an amount somewhat in excess of $340,000. ...

The tax in question was imposed by Section 3 of The Excess Profits Tax Act, 1940, which read: 4 ‘ 3. ... By ‘‘clearly’’ he meant ‘ 4 fairly” or ‘‘accurately’’ or, to be more precise, “most nearly accurately’’. ...