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Turner Valley Gas Conservation Board & A.G. (Alta.), [1933] S.C.R. 629; Abbott v. ... Subsections (1) and (3) of s. 83A of the Income Tax Act, under which the appellant claims the right to deductions, read as follows as applied to the 1965 to 1968 taxation years: 83A. (1) A corporation... may deduct, in comput­ing its income under this Part for a taxation year, the lesser of (a) the aggregate of such of the drilling and explora­tion expenses... as were incurred during the calendar years 1949 to 1952, to the extent that they were not deductible in computing income for a previous taxa­tion year, or (b) of that aggregate, an amount equal to its income for the taxation year [Page 276] minus the deductions allowed for the year by subsec­tions (8a) and (8d) of this section... (3) A corporation... may deduct, in computing its income under this Part for a taxation year, the lesser of (c) the aggregate of such of (i) the drilling and exploration expenses... as were incurred after the calendar year 1952 and before April 11, 1962, to the extent that they were not deductible in computing income for a previous taxation year, or (d) of that aggregate, an amount equal to its income for the taxation year … minus the deductions allowed for the year by sub-sections (1), (2), (8a) and (8d) of this section... ... Solicitors for the appellant: McDonald & Hayden, Toronto. Solicitors for the respondent: D. ...

Solicitors for the respondent: Atlin, Goldenberg & Sischy, Toronto. ... Solicitors for the Attorney-General of Quebec: Farley & Beaudry, Hull. [1] [1962] O.R. 1103, 35 D.L.R. (2d) 449. [2] [1947] S.C.R. 394 at 411, 3 D.L.R. 689. [3] [1949] A.C. 110, 1 W.W.R. 742, 2 D.L.R 145. [4] (1924), 55 O.L.R. 267, [1924] 2 D.L.R. 141. [5] [1947] S.C.R. 358 at 365. [6] [1930] S.C.R. 378, 2 D.L.R. 849. [7] [1940] A.C. 513, 1 W.W.R. 502, 2 D.L.R. 273. [8] [1947] S.C.R. 394, 3 D.L.R. 689. [9] [1938] 3 W.W.R. 161, 53 B.C.R. 140, 4 D.L.R. 345. [10] [1939] A.C. 468, 2 W.W.R. 566, 3 D.L.R. 1. [11] [1940] A.C. 513 at 531. [12] [1930] A.C. 111 at 118. ...

& S. 522, but in the opinion of the court we are only concerned now with the Forgery Act, 1913, as amended by the Criminal Justice Act, 1925, because forgery is a statutory offence. ...

This definition was repealed effective July 28, 1955, and the following was substituted: ‘ ‘ (w) ‘inventory means a description of the property the cost or value of which is relevant to computing a taxpayer’s income from a business for a taxation year.” ... For the purpose of computing the income of a taxpayer from a business (a) all the property described in all the inventories of the business may be valued at the cost to him; or (b) all the property described in all the inventories of the business may be valued at the fair market value. ’ ’ Respondent acknowledged on cross-examination that at no time had he kept any document of inventory or valuation of the petroleum oil and natural gas reservations or oil leases acquired by him, and in particular that he had kept no inventory record or account as required by the Act. ... Moreover if he had been keeping inventories on the ‘ 1 market value basis ’ ’, he should have reported income in respect of his transactions in earlier years, which he failed to do. ...

is construed as counsel for respondent suggests, it would be equivalent to or synonymous with 1 ‘ at the same time ’ ’ and, therefore, surplus cannot be maintained. ... This view finds support from the use of the word ‘ manner ’ ’ in Section 28(3) where it appears: “.... may be paid.... in the manner provided by” Section 28(4) or 28(6). ... As is pointed out in Halsbury’s Laws of England, 2nd edition, vol. 25, page 515: * * The creation of a power over property does not in any way vest the property in the donee, though the exercise of the power may do so; and it is often difficult to say whether the intention was to give property or only a power over property. ’ ’ I have already indicated my view that as a matter of construction it is clear that Mrs. ...

The proper amount payable is determined by reference to 1962 profits of Borden, Elliott, Kelley & Palmer. ... Solicitors for the respondent: Robertson, Lane, Perrett, Frankish & Estey, Toronto ...   [1] [1968] C.T.C. 5, 68 D.T.C. 5023. [2] (1865), 6 B. & S. 794 at 801, 122 E.R. 1386. [3] [1967] S.C.R. 822, 61 W.W.R. 727, [1968] 2 C.C.C. 129, 2 C.R.N.S. 319. [4] [1968] C.T.C. 5, 68 D.T.C. 5023. [5] [1964] S.C.R. 177, [1963] C.T.C. 571, 63 D.T.C. 1378, 42 D.L.R. (2d) 492. ...

The respondent was the owner of shares of the capital stock of The Security Loan & Savings Company. ... The respondent must, therefore, account for her proportionate part of the undistributed income of The Security Loan & Savings Company which that company had on hand. ... NIXON, "seal"                                                                                        Acting Attorney-General. ...

On December 19, 1949, Mannix entered into an agreement, also described as a ‘joint venture agreement’’, with Standard Gravel & Surfacing Co. ... This agreement contained, among others, the following provisions: II ‘“As between themselves and to the extent of the following percentages, respectively to wit: FRED MANNIX & COMPANY LIMITED — 70 percent STANDARD GRAVEL & SURFACING COMPANY LIMITED — 15 percent GENERAL CONSTRUCTION COMPANY LIMITED — 195 percent the joint venturers shall have and own an undivided interest in the Mannix interest, and in each and every asset thereof, including the profits which may be realized by the Mannix interest by virtue of the prime agreements; and likewise and to the same percentages, the said joint venturers shall assume and bear all of the obligations and liabilities arising from or out of the Mannix interest under the prime agreements, including losses, if any, which may be sustained by the Mannix interest under the prime agreements. ... XT FRED MANNIX & COMPANY LIMITED is hereby designated as the sponsor of this joint venture and, as such, is hereby authorized and empowered to act for and bind this joint venture and the members thereof in all matters relating to this joint venture and its affairs. ...

ON APPEAL FROM THE COURT OF APPEAL FOR BRITISH COLUMBIA Taxation—Provincial income tax—"Income " in B.C. ... The insurance last mentioned is commonly known as " use and occupancy insurance." It was effected by the appellant under such policies to the total amount of $60,000 in respect of loss of " net profits," and $84,000 in respect of " fixed charges. ...

The ties so seasoned and strengthened by the ‘ S ’ ’ irons are then milled, a process which has three different steps: (a) Boring: Since the ties are to be used to hold up rails and are to be fastened to those rails by spikes, the ties are drilled for the reception of such spikes. ... Attorney General of Canada, 1950 O.R. 429; [1950] C.T.C: 440, and adopted by this court in the York Marble case, the words used in the Excise Tax Act are ‘ produced or manufactured ’ and those words were not synonymous, that is, that a thing may. be “produced” even though it is not ‘‘manufactured’’; an example would be the growth of a crop from seed. ...