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On May 22, 1943, the appellant wrote to the Commissioner of Income Tax as follows: ‘ ‘ Saskatoon, May 22, 1943. ... Bowman, Secretary-Treasurer. ‘ ‘ It will be noted that the Board of Referees determined the appellant’s standard profits at exactly the amount which it had requested. ... Stikeman’s submission, as I understood it, was that the subsections of Section 5 must be considered as if they were separate sections, that each gave a right to the taxpayer who came within its ambit, that there was no prohibition against a taxpayer qualifying under more than one subsection, notwithstanding the words " " final and conclusive, ‘ ‘ that consequently a taxpayer who had received an award under subsection 1 was not precluded from making an application under subsection 3 and that the Minister was not precluded from entertaining such an application. ...

" Subsequent to the preparation and sending of this memorandum, after negotiation with the vendor, Mr. ... Muller & Co’s. Margarine, Limited, [1901] A.C. 217 at pp. 223 et seq. where he said: ‘ ‘ I now come to the second point. ... This practice is obviously unsound, and its use can only result in a mis-statement of goodwill.) ’ ’ See also An Income Approach to Accounting Theory (Readings and Questions) by Sidney Davidson, David Green J., Charles T. ...

. @. 279). In the Income Tax Appeal Board’s decision there appears the following statement, namely: * Pursuant to the purposes of its charter, the Association entered into contracts with 81 taxi owners during the year 1949. ... It must be observed, however, that the use of the words ‘‘look upon the admission fee as a deposit’’ would, in the circumstances, fail to make the admission fee ‘‘a deposit ’ ’ if it, in fact, did not have the other qualities and incidence of a ‘‘deposit’’. ... " In the absence of any provision in the contract to incorporate the foregoing provision as one of the terms of the contract, it cannot be said that this money should be treated as a ‘‘deferred liability”. ...

When questioned about the division between so- called crackling wines and sparkling wines, he stated that there is no clear-cut division but that wines with more than two absolute atmospheres of gas pressure would be sparkling wines. * * * The applicant may have misunderstood the regulation defining sparkling wines. ... The Bulletin does not necessarily imply any real ambiguity and may be explained by having ‘ ‘ misunderstood the regulation ’ ’ as the Tariff Board has found. ... I do not think that the words in paragraph (h) — “grant, subsidy or other assistance from a... public authority ’ ’ — have any application to an ordinary business contract negotiated by both parties to the contract for business reasons. ...

Hanger & Co., Ltd., [1936] 1 All E.R. 535). En effet, dans la cause de Beare v. ... Cet article est très large dans son application et bien que les décisions à ce sujet soient assez rares, la Cour Suprême dans Wain-Town Gas & Oil Company Ltd. v. ... C’est comme ce matin, ce n’est pas plaçable en machine, et j’ai monté en taxi et je vais descendre en taxi, et la compagnie n’a jamais payé un taxi pour personne. ’ ’ L’appelant jure que ces montants représentent assez fidèlement ce que cela lui a coûté. ...

The parties are in agreement that the reference in the will to the “Medical Alumnae Association’’ should be read as a reference to the ‘‘ Medical Alumni Association’’. ... " 29 According to an allegation in the respondent’s Reply to the Notice of Appeal, which was not questioned by the appellant, the respondent, in assessing the amount of the tax payable, made the following assumptions: (a) that the gift of the balance of the residue of the Estate of Dorothy Elgin Towle to the Medical Alumni Association of the University of Toronto, was not an absolute gift but was a gift to that organization subject to certain trusts declared in paragraph (g) of the Third Clause of the Last Will and Testament of Dorothy Elgin Towle; (b) that at the time of the making of the gift and at the time of the death of Dorothy Elgin Towle, the Medical Alumni Association of the University of Toronto was not an organization constituted exclusively for charitable purposes; (e) that at the time of the making of the gift and at the time of the death of Dorothy Elgin Towle, all of the resources of the Medical Alumni Association of the University of Toronto were not devoted to charitable activities carried on or to be carried on by it, or to the making of gifts to such other organizations in Canada, all or substantially all of the resources of which were so devoted or to any donee described in subparagraph (11) or paragraph (d) of subsection (1) of Section 7 of the Estate Tax Act, and; (d) that the Medical Alumni Association of the University of Toronto, at the time of the death of Dorothy Elgin Towle, had not passed any by-law pursuant to subsection (1) of Section 115 of The Corporations Act, R.S.O. 1950 ec. 71, and that the resources of the Medical Alumni Association of the University of Toronto were otherwise available for the benefit of the Members of that Association. ’ ’ It was common ground on the argument of the appeal that the appellant had the burden of showing (a) that the gift in question was an obsolute gift to the Medical Alumni Association within the meaning of paragraph (d) of subsection (1) of Section 7; (b) that the Medical Alumni Association, at the time of the deceased’s death, was an organization constituted exclusively for charitable purposes within the meaning of subparagraph (i) of the said paragraph (d); (¢) that, at the time of the deceased’s death, the Medical Alumni Association was an organization all or substantially all of the resources of which were devoted to charitable activities within the meaning of sub-paragraph (i) of the said paragraph (d); and •(d) that no part of the resources of the Medical Alumni Association were payable to or otherwise available for the benefit of any member. ... While such activities may have tended to overshadow, at times, in the minds of the officers of the Association, the activities that were designed, for example, Mo encourage and cultivate good-fellowship among the members of the Association ’ ’, these latter activities, and probably others, in my view, never ceased to have their place as principal reasons for the existence of the Association. ...

The respondent goes on to say that: ‘ ‘ The said transactions were not sufficiently dissimilar to the ordinary dealings of the Appellant in its business to warrant treatment different from its other trade transactions.” ... This, I know, is not the sole standard, since the Supreme Court of Canada, in Sutton Lumber & Trading Co. ... Considered in its proper light, this decision is not necessarily at variance with the subsequent pronouncement above cited, in Sutton Lumber & Trading Co. ...

The following incomes shall not be liable to taxation hereunder:—” and then specifies the particular incomes or items of income that are exempt from taxation, including paragraph (n), reading as follows: " " (n) Dividends paid to an incorporated company by a company incorporated in Canada the profits of which have been taxed under this Act, except as hereinafter provided by sections 19, 22A and 32A.” ... "Income’ as hereinbefore defined shall for the purposes of this Act be subject to the following exemption and deductions:— ’ ’ and then enumerates the various items dealt with by it, including paragraph (p). ... In the first place, I do not agree that the expression ‘‘ ‘income' as hereinbefore defined’’ in Section 5 means the income as defined in Section 3 less the income exempted by Section 4. ...

Section 127(1) also provides: "127. (1) In this Act, (e) ‘business’ includes a profession, calling, trade, manufacture or undertaking of any kind whatsoever and includes an adventure or concern in the nature of trade but does not include an office or employment; ’ ’ The issue is one of fact. ... Riddle, described in the agreement as the vendor, for $10,000, payable on or before December 1, 1950, the following: ‘ ‘ Firstly—the business of the Vendor and the goodwill thereof as promoter and organizer of Farmers Mutual Petroleums Ltd., as now carried on by the Vendor at the said City of Regina. ... > What then is the nature of the activities by which the appellant acquired and sold the leases? ...

Therefore, I hold also that the deceased did not provide the pension. ’ ’ Commenting on the interpretation to be given to the word “provided”, the following remarks are found in Green’s Death Duties, 4th ed., page 155: “If the deceased did not contribute directly, the benefit cannot be said to have been provided by him merely by reason of his services to his employer. ... If the deceased made some contribution and the employers also contributed, duty may be payable on the whole benefit arising on the ground that it was provided by the deceased in concert or by arrangement. ’ ’ I think the reasoning in the above-mentioned authorities is applicable in the present case. ... -G., [1933] A.C. 257, wherein it was established that a child’s interest had been provided by the deceased, Lord Warrington of Clyffe stated at page 277: “... ...