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The expenditures fall into two classes: (a) the expense of replacing what are, in effect, floors and walls of cargo-carrying holds in certain ships and of incidental work in respect of the apparatus or members whereby such floors and walls were joined to the outside surface or ‘ skin” of the ship—such work having been made necessary by the wear and tear arising out of the loading, carrying and unloading of cargoes; and (b) the expense incurred in the replacement of boilers in one of the ships. ... The appellant is to have its costs of the appeal. 1 "' Even if repairs are neglected so long that they temporarily pre vent the continuance of the business, they are deductible “when the expenditure is made”, and not “when in the prudent carrying on of the business it ought to be made”. ...

Section 12(1) (a) and are properly deductible and none of them in my opinion can properly be classed as personal or living expenses within the prohibition of Section 12(1) (h) ”. ... Lord Guest at page 782 stated, “There are two places where his duty is performed, the hospital and his telephone in his consulting room’’. — ‘‘The travelling expenses were in my view necessarily incurred in the performance of the duties of his office’’, and Lord Wilberforce at page 787 stated: What is required is proof, to the satisfaction of the fact finding commissioners, that the taxpayer in a real sense in respect of the office or employment in question, had two places of work, and that the expenses were incurred in travelling from one to the other in the performance of his duties. ...

Cette opposition résultait de ce que l’appelante prétendait n’être pas associée à la compagnie Côté Boivin Auto Service Incorporée, 80 rue Racine est, Chicoutimi (Québec) ‘‘au sens du paragraphe 4 de l’article 39 de la Loi invoquée (S.R.C. 1952, c. 148) ” et, conséquemment, que l’indice de l’impôt, à son égard, devrait être réparti au taux de onze pour cent (11%) au lieu de quarante (40%—paragraphe 6 de l’exposé des faits). ... Le ministère du Revenu national insistant sur l’association des deux compagnies, Côté Boivin Auto Service (Chicoutimi) Inc. produisit, le 19 avril 1963, un avis d’opposition (voir Annexe ‘‘A’’, page 41 du dossier pour le Juge) parce qu’on la considérait associée à Côté Boivin Auto (Jonquière) Ltée, pour l’année 1961...’’, et reçut, le 20 septembre 1963, un nouvel avis de cotisation la déclarant Compagnie non associée à Côté Boivin Auto (Jonquière) Ltée, selon décision de la section des appels’ ” (Voir photostat du document, Annexe B, p. 42 du dossier pour le Juge). ...

Dowdall, O’Mahoney & Co., Ltd., [1952] 1 All E.R. 531, where a company resident in Eire carried on business at two branches in England. ... Lord Oaksey said at page 533: (€.., I am of opinion that taxes such as those now in question, viz., income tax, corporation profits tax and excess profits tax, are not, according to the authorities, wholly and exclusively laid out for the purposes of the company’s trade in the United Kingdom. ...

Section 5(1) specifies that: “... for the purposes of this Act, all such property shall be valued as of the date of death,...” ... Lastly, and as an instance of merely remote analogy, I might quote a few lines of subsection (2) of Section 5: “... the duty payable by each successor shall not be subject to any increase or decrease by reason of appreciation or depre- clation in the value of the property included in a succession after the date of death or by reason of maladministration or any other cause whatsoever.’’ ...

In his return for 1944, he claimed as deductions the items described as follows: Travelling and moving expenses $ 872.86 General expenses 276.06 Costs incurred for the purpose of promoting his busi- ness and to produce his income 1,525.58 Total: $2,974.50 It would appear that when the appellant was first assessed for that year, the deductions claimed were allowed. ... In his return for the year 1945, the appellant claimed as deductions the following items: Travelling and automobile expenses $ 677.73 Expenses incurred in representation and general promotion with a view of producing the income shown 2,484.01 Total: $3,161.74 By his assessment dated June 22, 1948, the respondent totally disallowed these deductions. ...

Were I to give effect to the interpretation placed by counsel for the respondent upon the concluding part of Section 11 A, it would be tantamount to striking out of the last line thereof, the words ‘‘of such succession’’ and substituting therefor, ‘‘of that part of such succession only as had been subjected to the payment of a provincial succession duty’’, so that part (b) would then read, ‘ ‘50 per centum of the duty otherwise payable by him under this act in respect of that part of such succession only as had been subjected to the payment of a provincial succession duty’’. ... & C., H. of L. 480 at page 489, it was stated: ‘Where the language of the Act is clear and explicit, we must give effect to it, whatever may be the consequences, for in that case the words of the statute speak the intention of the Legislature.” ...

Were I to give effect to the interpretation placed by counsel for the respondent upon the concluding part of Section 11 A, it would be tantamount to striking out of the last line thereof, the words ‘‘of such succession’’ and substituting therefor, ‘‘of that part of such succession only as had been subjected to the payment of a provincial succession duty’’, so that part (b) would then read, ‘ ‘50 per centum of the duty otherwise payable by him under this act in respect of that part of such succession only as had been subjected to the payment of a provincial succession duty’’. ... & C., H. of L. 480 at page 489, it was stated: ‘Where the language of the Act is clear and explicit, we must give effect to it, whatever may be the consequences, for in that case the words of the statute speak the intention of the Legislature.” ...

C.R. 202 at 211; [1943] C.T.C. 381, I expressed the rule with reference to the exemption provisions of the Income War Tax Act as follows: "‘in respect of what would otherwise be taxable income in his hands 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. ‘ There are, in my opinion, two reasons why the appellant cannot succeed in its claim to deduct interest except to the extent allowed on the assessment. One relates to the word " 4 capital” as used in the section and the other to the expression "‘used in the business to earn the income.” ...

Merritt, Jr. and his daughter, Marigold $. Young. The issued and outstanding shares of Thombille were held as follows: Marigold S. ... He went on to say, however, that ‘‘These considerations” — 1.e., the reasons why transactions between persons standing in such relations as trustee and cestuis que trust may be impeached — ‘‘have no application in considering the meaning to be assigned to the expression in Section 20(2)’’. ... In this appeal, the question is whether the circumstances are such as to fall within the words ‘‘ persons dealing with each other at arm’s length”? ...