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Nine of these members were from Canada, and one of them was the said Kellough Brothers Dairy Limited, a corporation with share capital incorporated under the Ontario Corporations Act carrying on business in the Port Arthur — Fort William, Ontario area. ... This is a colloquial phrase used so often now in business transactions, and in reference to its meaning, I note there is a definition of it in Webster's Third New International Dictionary which reads in part as follows: PACKAGE DEAL — 1. a: an agreement to accept or pay a lump sum for a correlated group of goods or services (a package deal with all 30 to be leased for four years at a total fee reported somewhat in excess of $1,250,000—Wall Street Jour.).... specif: a contract involving such an agreement achieved through collective bargaining (union-management committees have reportedly worked out a package deal, with increased fringe benefits... but no flat wage increase—Time) b: the goods or services supplied through such an agreement (offers the franchise operator a complete package deal, including ground development, building construction—R. ... However, in this case, it is sufficient to find upon a consideration of the whole of the evidence, and I do find, that the ‘ knowhow” provided by the appellant to Kellough Brothers Dairy Limited should be categorized as services rendered, or at least and in any event not ‘‘property’’ within the meaning of the word as it is employed in Section 106(1) (d) (iii) of the Act and also not ‘‘other thing’’ as those words are also so employed there, applying as I do the ejusdem generis rule of construction to it and not the extremely wide dictionary definition of “ thing” as may be found, for example, in The Shorter Oxford Dictionary and other dictionaries. ...

Whether that sum is income or capital depends upon the nature of the appellant’s business. ‘.. ... Again, the purchasing of Lots A & B with the view of resale must imply the intention of making a profit therefrom, if the profit is to be realized. ... D. 458; Green & Beesley (1835), 2 Bing. (N.C.) 108. Also the appellant’s share was secured by the mortgage in question on Smith’s interest. ...

Murray, a chartered accountant, associated with the Halifax partnership of Nightingale, Hayman & Co., was the next and last witness heard, since respondent adduced no oral evidence. ... In statutory parlance, (Section 12(1) (a) of The 1948 Income Tax Act) was this cumulative outlay ‘‘... made or incurred by the taxpayer for the purpose of gaining or producing income from property or a business of the taxpayer?’’ ... Then, if this assumption be correct, the mere occurrence of disbursements, required to ensure repeated profit-takings, could hardly fall, as argued by respondent, under the caption of “... an outlay of capital or a payment on account of capital”. ...

donne-la à la Paroisse, on ne te l’achètera pas.’ ”’ Notes du témoignage d’Orner Brière: "‘Le curé lui a dit: ‘Martin, maintenant que tu as acheté la terre, donne-la à la Paroisse.” ”’ Il n’est pas jusqu’au nouveau curé de St-Théophile, M. l’abbé Roger Raymond, totalement étranger à cette volte-face, qui n’en atteste toutefois la réalité, disant: "‘Quand je suis arrivé sur place, je fus confronté par un état de fait: je sais qu’il avait été représenté à M. ... Harris, 5 T.C. 165, par le Lord Justice Clerk: “... the question to be determined being—Is the sum of gain that has been made a mere enhancement of value by realizing a security, or is it a gain made in an operation of business in carrying out a scheme for profit-making?’’ ... M. le juge Thorson disait que: " ‘2. That the Court must be careful before it decides that a series of profits, each one of which would by itself have been a capital gain, has become profit or gain from a business. ...

Even if the ‘ ‘... transaction... (had been) an isolated one... (however) this would not necessarily) exclude it from the category of trading or business transactions of such a nature as to attract income tax to the profit therefrom.’’t [2] (words in brackets are mine). ... Clara Fish who had died on March 9, 1953 — that is to say, some time before the sale of the property by Salmon on September 22, 1953, so the amount was now due to Mrs. ... C.R. 622 at 631; [1948] C.T.C. 326 at 334; affirmed, [1949] S.C.R. 706; [1949] C.T.C. 196. 3 * Article 180 of Notarial Code; Cardinal v. ...

La seule question en litige entre les parties, est de savoir si, comme le prétend le Ministre, on doit tenir compte, dans le calcul du revenu annuel de l’intimé, du montant d’une récompense en argent, reçue par celui-ci, sous l’empire des règlements du ‘‘ Plan des récompenses pour suggestion”, du Gouvernement du Canada, ou si, suivant la prétention de l’intimé, on ne devrait pas en tenir compte, pour les fins de ce calcul. ... Il était employé comme commis principal, sujet à une surveillance générale, au Bureau fédéral de la statistique, où il avait la responsabilité d’une partie du travail relatif à un projet appelé ‘‘ Etude des revenus et des dépenses de la ferme’’. ... Bien. qu. avoir des,•••;. avis Bien qu’il puisse y avoir des exceptions* je suis d’avis que le paiement d’un service est ordinairement un ‘‘revenu’ ’, ‘pour celui qui le reçoit, d’une des “provenances” au sens qu’ont. ces mots dans l’article 3 de la Loi de Vimpôt sur le, revenu, que le bénéficiaire reçoive ce paiement à titre d’employé ou en tant que personne engagée dans une entreprise dont le but est de fournir des services ou en tant que. personne qui-a accompli june tâche dans.un as. spécifique, (Il est d’ailleurs intéressant de lire le jugement. de monsieur le Juge Noël dans Steer v. ...

A subsequent Return of Allotment filed with the Registrar of Companies showed “... the amount... treated as paid up in cash for the 200,000 shares was $0.75 per share, or $150,000”. ... For its 1953 taxation year the appellant “... claimed a capital cost allowance in respect to the acquisition of the right to use the said patents in the sum of $8,816. ... Palmer) ” John EK. Palmer asserted having spent ‘‘about $700 to secure his patents for Spraying Nozzle, Field Marker’ and an appli- cation for a third patent now abandoned’’. ...

It was conceded by counsel for respondent—and with this view we agree—that the action of the Minister in modifying the tax return submitted by the appellant, would have no future binding effect. ' The appeal, as indicated, is dismissed with costs.” ... Section 54(1) of Part VII of the Income War Tax Act, which provided that “The Minister shall send a Notice of Assessment to the taxpayer verifying or altering the amount of the tax" has been succeeded by Section 46(2): '- “46. (2) After examination of a return the Minister shall send a Notice of Assessment to the person by whom the return was filed.’’ ... In the instant case, also,* ‘ assessment Y’’ is called a ‘‘Notice of Re-assessment’’ and states “A further examination has been made of your income tax return for the taxation year indicated. ...

Justice Hyndman’s findings with reference to the appellant that: * Having acquired the said property there was no intention in his mind to retain it as an investment, but to dispose of the lots, if and when suitable prices could be obtained.’ ”’ I do not question in the least Mr. ... In 1954, his income tax return, page 3, in the liability entry, shows an item of $148,281.30, listed ‘‘ Accounts Payable— Land’’. ... Justice Cameron’s words in the case above suit the present appellant, for manifest reasons, with yet greater precision, than they suited Day, Adler being ‘‘... one engaged in that business...” and having retained a qualified surveyor to subdivide four lots, although, through some involuntary confusion, I presume, this information was not readily elicited (Cf. ...

& H. Realty Ltd. 15,000 (7) 1955 Toronto-Peterborough Transport 26,376 (8) 1956 W. ... & H. Realty Ltd. for $15,000 so that in effect the land retained by the Company was acquired for $11,376. ... & H. Realty Ltd. and the survey on February 14, 1956 to the sale to Milne. ...