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The following classes of tangible personal property are specifically exempted from the provisions of this Act: *** (m) Sales at a price of less than fifteen cents. ... Solicitors for the appellant: Guild, Yule, Lane & Collier, Vancouver. Solicitors for the respondent: Paine, Edmonds & Co., Vancouver. [1] Sub nom. ...

Thus, for any particular item: Income Profit = Sale Price- Purchase Cost. ... Thus for a business involved in sales: Gross Profit = Proceeds of Sale- [(Value of Inventory at beginning of year + Cost of Inventory acquisitions)- Value of Inventory at end of year.] ... See also: Whimster & Co. v. CIR (1925), 12 T.C. 813 (Ct. Sess., Scot.), at page 823 (per Lord Clyde); and BSC Footwear Ltd. v. ...

"Personal expenses" are said to arise from "personal circumstances", and “ business expenses" are said to arise from “ business circumstances". ... Additionally, she relies upon the decision in Olympia Floor & Wall Tile Co. ... Instead, it is sufficient to highlight the real basis for the decision in Olympia Floor & Tile. ...

It may also be true that, on completion of the mining of the ore, the site of the asbestos deposit and the pit may be a valueless wasteland — a real possibility. ... Federal Taxation of Income, Estates and Gifts, Boris I Bittker, Vol 1, Warren, Gorham & Lamont, p 20-43. ... The same judge in Hallstroms Pty Ltd, supra, at 648, reminds us that the classification of such expenditures “... depends on what the expenditure is calculated to effect from a practical and business point of view rather than upon the juristic classification of legal rights... ...

All of the sums of $500.00 making up the total amount in question were paid under the terms of contracts in writing entered into between the appellant and its individual members in the following form: ‘* Association DOMINION Taxi de Taxis Association 1250 rue St-Georges Street MONTREAL, P.Q. ...

Solicitors for the appellant: Scott, Gregg, Hopwood & Scott, Calgary. ...

At the time of his death, McArdle was an officer of Public and Industrial Relations Limited and, as such, was a participant in a pension plan set up in 1946 under an Agreement between (1) Vickers & Benson Limited and its subsidiary Public and Industrial Relations Limited, (2) the employees of these two companies, and (3) R. ...

These are the figures: Interest received from Lakehead Bonds $2,421,165.80 Cost of borrowed money used to acquire Lakehead Bonds $2,363,966.79 $ 57,199.01 These figures can be broken down by taking the Lakehead bonds series by series and making the same calculation. ...

I now turn to Section 411(1) of the Regulations which, although already cited, I will repeat here: “ (a) ‘permanent establishment’ includes branches, mines, oil wells, farms, timber lands, factories, workshops, warehouses, offices, agencies, and other fixed places of business;” Counsel for the respondent contended that in this paragraph the word “includes” should be interpreted as meaning “means and includes”. ...

Solicitors for the appellant: Osler, Hoskin & Harcourt. Solicitor for the respondent: W. ...