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The opening recital of the agreement was in the following terms: ‘“ WHEREAS it has been agreed between the Company and Moss that the Company shall employ Moss and Moss shall work for the Company as its Sales Manager I in Canada, on terms and conditions as herein set out; ’ ’ and the appellant stated that this recital was correct. ... Late in 1955 or early in 1956, Albert Gaetz entered into negotiations for the sale of the assets of the Company to Martin & Robertson Ltd. ... The Company concluded its arrangements for the sale of its assets to Martin & Robertson Ltd. and Prairie Maid Cereals Ltd. under the terms and conditions set out in an agreement, dated May 15, 1956. ...

., [1957] S.C.R. 703; [1957] C.T.C. 309, and Eli Lilly & Co. (Canada) Ltd. v. ... Hall & Co. Ltd. v. C.I.R. (1920), 12 T.C. 382 —a decision of the Court of Appeal. ... The first is Whimster & Co. v. C.I.R., 12 T.C. 818, a decision of the Court of Session. ...

‘ ‘ The italics are mine. The test thus laid down has been approved in a great many cases: vide, for example, by Lord Dunedin, speaking for the Judicial Committee of the Privy Council, in Commissioner of Taxes v. ... The appellant deliberately chose mortgages with an early maturity because, as he said: "‘I am an elderly man and I have been doubtful as to whether I should go into longterm securities. 1 want to keep myself as liquid as possible. ‘ ‘ He did not sell any of the mortgages but held them all to their maturity. ... Peter Dixon & Son, [1943] 1 K.B. 671. The Court is not here concerned with the nature of the discount in a particular case but with the nature of the transactions into which the respondent and Mr. ...

In its 1951 taxation year the suppliant’s income totalled $4,894,907.12, of which $4,650,285.33 was received as dividends from its wholly-owned subsidiary Hiram Walker & Sons Ine. ... The schedules attached thereto show that the United States taxes withheld at the source from payments made by Hiram Walker & Sons, Inc., to the suppliant, were at the rate of 15 per cent on interest — a total of $36,693.28 — and at the rate of 5 per cent on dividends, a total of $232,514.25. ... It would seem proper, therefore, to read the phrase as if it were ‘ ‘ the amounts of tax payable under this Act’’; and applying thereto the definition of ‘‘tax payable” found in Section 127(1) (ay), there seems little doubt that the phrase means the amounts of tax payable as fixed by the assessment. ...

Section 83A(8)), so that deductions will not be made under either of these heads, in computing income for a year, to the extent that a taxpayer otherwise escapes taxation for the year because it has no ‘ ‘ income ” or by reason of exempting provisions in the Act. ... Allsup & Sons, [1895] 1 Ch. 141; Ainsworth v. Wilding, [1896] 1 Ch. 673). ...

Verrier 1,000 10 10,010.00 50,000 500 $500,500.00 —■-- At the inception of the appellant there appears to have been 00 fewer preferred shares issued, but I would assume that they were issued in the interval. ... His responsibility was to ‘‘ finish up’’ each suite prior to its occupancy which duty he discharged to the satisfaction of his brother and father. ... The dispute is as to whether these. amounts were paid " " pursuant to... a written agreement as alimony or other allowance payable on a periodic basis for the maintenance of the recipient thereof’’, these being the words of Section 11(1) (1) relied on by the appellant, It is necessary to state the facts in some detail. ...

. $ 105,028.99 Pour l’année fiscale 1956 1,339,913.52 Pour l’année fiscale 1958_. — 492,014.23, au total $1,936,956.74 Le ministre interjette appel de cette décision. ... Il est vrai que la première vente, transigée le 6 mai 1955, précède d’un mois et demi environ la ‘ ‘ mercuriale ” du Conseil municipal, mais la preuve démontre, à l’évidence, l’antériorité du mécontentement de ce corps public doublement alerté par le souci d’obtenir des revenus plus élevés et par les plaintes d’acheteurs éconduits (voir la pièce R-15). ... Walker, Martineau, Chauvin, Walker & Allison, 414 St. James Street West, at 11:00 o’clock in the morning, on the 29th of August, 1949. ...

The licence on its face is described as a ‘‘ Licence to Operate a Taxicab’’ and in smaller type immediately thereunder appear the words ‘‘and Certificate of Registration of Vehicle’’. ... Seven of the taxicabs were operated by the appellant, under the name ‘‘ Adolph’s’’ for the short period it took to replace them with new vehicles. ... I am also in complete accord with the finding of the Chairman of the Tax Appeal Board that what the appellant sought and acquired was ‘‘an intangible, enduring advantage of a capital nature’’ and that the evidence before him, which was substantially the same as that before me, ‘ ‘ confirms that the greater part of the sum of $72,000 was paid for the privilege of expanding its operations by acquiring the business previously carried on by Adolph’s Taxi Company.” ...

The issue for determination is whether the appellant was controlled ’ ’ by the Hollingsworth brothers during the relevant taxation years. ... In my view, the plain meaning of the language of paragraph (6) of the conditions attaching to the preference shares is that if dividends are not declared and paid on the preference shares there has been a failure or default made to pay dividends and the remaining terms of the condition be- / come operative. ... The crux of the matter lies in the second submission of counsel \ for the appellant, that is that by agreement among the share-holders, it was tacitly understood that (1) dividends would not “ be paid on the preference shares; and (2) the holders of the preference shares would not exercise their voting rights when such rights arose. ...

The subsection is as follows: “ (4) Where a deceased person had at the time of death a general power to appoint or dispose of property, there shall be deemed to be a succession in respect of such property and the person entitled thereto and the deceased shall be deemed to be the ‘successor’ and ‘predecessor’ respectively in relation to the property.” ... Abbott, J., expressed his agreement with the reasons of Taschereau, J., and, at page 121, said: ‘ The institute, some three years prior to her death, having effectively renounced any right to dispose of the substituted property, Section 3(4) of the Dominion Succession Duty Act could have no application.’’ ... Si, au contraire, il n’y a pas eu de transfert ou de délivrance resultant du DEED oF DECLARATION and ACCEPT- ANCE, il s’ensuit que Madame Smith n’ayant pas autrement disposé de ces biens, de son vivant, les intimés les ont recueillis à son décès et non le 24 août 1951; et, dans cette alternative, c’est l’article 3(4) qui reçoit son application et il y a succession. ’ ’ On the question whether what Mrs. ...