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Enterprises Ltd 70,000.00 On hand Estate of Phillips.................................................. 5,000.00   $  96,000.00 [Page 208] The total of the amounts already paid and those available to be paid amount to $300,300.00. ... Enterprises Ltd.: Farris, Farris, Vaughan, Taggart, Wills & Murphy, Vancouver. ...   [1] (1969), 18 D.L.R. (3d) 256n. ...

Mallandain (1886) 18 Q.B.D. 276, where it was held that persons receiving profits from betting systematically carried on by them throughout the year, are chargeable with income tax on such profits in respect of a ‘‘vocation’’ under 5 & 6 Vict., ch. 35 (the Imperial Income Tax Act), Sched. ... "But I go the whole length of saying that, in my opinion, if a man were to make a systematic business of receiving stolen goods, and to do nothing else, and he thereby systematically carried on a business and made a profit of £2000 a year, the Income Tax Commissioners would be quite right in assessing him if it were in fact his vocation. ‘ ‘ The fact that in the official reports of the Queen’s Bench Division no such dictum is attributed to the learned Judge, would tend to shew that, assuming he used that language, he did not wish it to remain on record as a deliberate statement of his opinion. ... The rule in that regard is well stated in Hardeastle’s Statute Law, at page 126, the 3rd ed. as follows: ‘“But for certain purposes express language in statutes is absolutely indispensable, ‘ ‘ and of those specified the first-named is that imposing a tax. ...

John Hudson & Co. Ltd. 2: That means that each one of us has the task of deciding what the relevant words mean. ... The appellant claims to be entitled to deduct the amount so paid from his income for the year 1950 under the terms of s. 11(1)(j) of The Income Tax Act, which permits the deduction of an amount paid by the taxpayer "pursuant to a decree, order or judgment of a competent tribunal in an action or proceeding for divorce … payable on a periodic basis for the maintenance of … children of the marriage. ... Solicitors for the respondent: Fasken, Robertson, Aitchison, Pickup & Calvin. 1 [1954] Ex. ...

Solicitors for the appellant: Gowling & Henderson, Ottawa. Solicitor for the respondent: Roger Tassé, Ottawa.   ...

Solicitors for the appellant: Gowling & Henderson, Ottawa. Solicitor for the respondent: D.S. ...   [1] [1970] C.T.C. 365, 70 D.T.C. 6251, 6262. [2] [1967] Tax A.B.C. 563. ...

Solicitors for the appellant: Pitblado & Hoskin, Winnipeg. Solicitor for respondent: D.S. ...   [1] [1974] 2 F.C. 236. ...

Licence Number (Name of Purchaser) ” Before 1945 furnaces were subject to sales tax. ... (NOTE. — Except in respect of goods conditionally exempted according to use.) ... I would allow the appeal with costs, set aside the judgment of the Exchequer Court and dismiss the Crown’s Information with costs. ’’ ...

(a) ‘aggregate net value’ means the fair market value as at the date of death, of all the property of the deceased, wherever situated, together with the fair market value, as at the said date, of all such other property wherever situated, mentioned and described in section three of this Act, as deemed to be included in a succession or successions, as the case may be, from the deceased as predecessor, after the debts, incumbrances, and other allowances are deducted therefrom as authorized by subsection six of section seven and by section eight of this Act.’’ (‘ (e) ‘dutiable value’ means, in the case of the death of a person domiciled in Canada, the fair market value, as at the date of death, of all property included in a succession to a successor less the allowances as authorized by subsection six of section seven and by section eight of this Act and less the value of real property situated outside of Canada, and means, in the case of the death of a person domiciled outside of Canada, the fair market value of property situated in Canada of the deceased included in a succession to a successor less the allowances as authorized by subsection six of section seven and by sections eight and nine of this Act. ‘ ‘ "‘5.(1) Notwithstanding that the value of the property included in a succession to which each heir, legatee, substitute, institute, residuary beneficiary, or other successor is entitled, cannot in any case be determined until the time of distribution, nevertheless, for the purposes of this Act, all such property shall be valued as of the date of death, and such successor shall be deemed to benefit as if such property less the allowances as authorized by section eight of this Act were immediately distributed, and as if each successor benefited accordingly. ‘ ‘ In my opinion, the appellants are right in their contention that the value of the asset of the Fisher estate here in question falls to be determined under the provisions of s. 2(a) and (e) and s. 5(1), in other words, at the fair market value at the date of the death of Mary Catherine Fisher on the 23rd of October, 1943. ... The only regulation to which we were referred is regulation 19 which reads in part as follows: ‘19.(1) The value of every annuity, term of years, life estate, income, or other estate and of every interest in expectancy, shall be determined,— ***** (ii) if the succession depends on life contingencies, on the basis of interest as aforesaid, together with the standard of mortality as defined in Table II below, » » In my opinion, the terms of this regulation are thus expressly limited, as is s. 34 itself, to the valuation of the interests mentioned which are included in the succession, the duty in respect of which is being determined. Again, both a basis of interest and a standard of mortality enter into the computation and it is clear from Table II itself, which bears the heading, " 1 Standard of mortality prescribed for the purposes of section 34’’, that the basis of computation prescribed by the regulation is for use only under that section. ...

These moneys deducted [Page 440] and retained 'b   y the Association "for the purposes of the Association " are to be expended:— (1) In providing for all losses, costs, charges and expenses of the business of the Association, including an allowance for depreciation of plant and equipment, (2) in establishing a reserve fund in compliance with the statute, (3) in payment of a " cash dividend " to the shareholders of the Association, at such rate as shall be " fixed by the said Association, not exceeding eight per cent, per annum," (4) as to any surplus, after providing for these requirements, in paying a sum, not to exceed 2½ per cent. of the total moneys realized, in the purchase of lands, buildings, machinery or equipment, or "in making any other investment," deemed to be "for the benefit of the Association"; and in disposing of any balance of the surplus in such manner as the Association may determine in annual general meeting. ... These moneys, as part of such proceeds, could only be retained rightfully under the terms of the proviso, paragraph 3; and, therefore, we are entitled, and indeed bound, to presume that they were, from month to month, deducted and retained by the Association, pur suant to those terms, that is to say, " for the purposes of the Association," and, moreover, that the distribution among the shareholders was made in conformity with the obligations of the appellants under the contract. ...

This "" Algoma” branch is referred to in 48-49 Vict., c. 57. ... In the course of the judgment it was stated: ‘‘The things so brought by definition into the term " railway ‘ are all physical things, as the railway itself is. ... Here the expression clearly refers to the portions of the ‘‘entire railway ‘ ‘ referred to in the third sentence of cl. 1 which had been or was to be constructed under the terms of the contract. ...