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The appellant, who was living away from home and had been ordered by the said judgment to pay, in addition to the said alimony, the costs of maintaining his wife and children inhabiting the said domicile, claimed the following amounts as deductions for the year 1970: $1,210.00—representing alimony (22 weeks at the rate of $55.00 per week) and allowed by the respondent $1,004.90—itemized as follows: $ 46.20—doctors’ prescriptions 107.00—doctors’ care 650.00—rent (5 months at $130.00) 68.52—heating 133.18—electricity The Minister of National Revenue refused to allow appellant to deduct the amount itemized above, submitting that he had not paid it pursuant to a judgment of a competent tribunal and that it did not come within the meaning of paragraph 11(1)(l) of the Income Tax Act but that it represented personal or living expenses within the meaning of paragraph 12(1)(h) of the said Act and was, therefore, not deductible. ...

At the hearing, the evidence disclosed that prior to and after the transaction under review the appellant entered into all kinds of real estate transactions — buying income-producing properties as well as raw lands for subdivision purposes, either alone or in association with a firm of real estate agents. ...

In 1967 a second sale occurred when Horne & Pitfield Ltd, a major tenant with whom the appellant had been negotiating, purchased a portion of Block R at a profit to the appellant of $152,814.02, which the Minister characterized as income for appellant’s 1967 taxation year. ...

He said that the mileage allowance was to take care of his automobile — “strictly automobile: gas, maintenance, tires and what have you”. ...

Sales were as follows: Selling Total Total Shares Price Per Market Month Sold Sold Share Value Value 1965 June 34,700 43¢ $ 14,921.00 July 48,300 45¢ 21,735.00 August 23,550 450 10,597.50 September 37,650 450 16,942.50 October 34,100 450 15,345.00 November 6,450 450 2,902.50 (Trading suspended Nov 3, 1965 to Jan 3, 1966) 1966 January 4,000 450 1,800.00 February 56,500 450 25,425.00 March 92,600 470 43,522.00 337,850 $153,190.50 Sales prior to suspension exhausted the appellant’s underwriting supply which it had acquired at 10¢ per share. ...

These were: Exhibit R-2—Notice of objection for taxation year 1959; Exhibit R-5—Copy of a letter dated October 26, 1961 from Ross, Pope & Company to Director—Taxation, DNR re L O Parnell. ...

Subsection 167(5) reads as follows: 167. (5) No order shall be made under subsection (1) or (4) (a) unless the application to extend the time for objecting or appealing is made within one year after the expiration of the time otherwise limited by this Act for objecting to or appealing from the assessment in respect of which the application is made; (b) if the Board or Court has previously made an order extending the time for objecting to or appealing from the assessment; and (c) unless the Board or Court is satisfied that, / (i) but for the circumstances mentioned in: subsection- (1) or (4), as the case may be, an objection or appeal would have been made or taken within the time otherwise limited by this Act for so doing, (ii) the application was brought as soon as circumstances permitted it to be brought, and (iii) there are reasonable grounds for objecting to or appealing from the assessment. ...

The friend is said to have jokingly made an unsolicited offer to buy the Beliveau property and the appellant stated “... then it was not a joke anymore”. ...

Schroeder, JA, delivering the judgment of the court, considered the authorities at ¢ 594 and 595 and concluded at p 595: The chief distinguishing characteristic between a university and other institutions of learning is the power and authority possessed by. an. institution of learning to grant titles or degrees such as Bachelor of Arts, Master of Arts, or Doctor of Divinity, by which it is certified that the holders have attained some definite proficiency. ...

In August 1970 they formed a partnership and eight months later, they incorporated a company under the name of Northrup, Hachey & Associates Ltd and transferred goodwill to said company for the sum of $54,000. ...