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Appeal dismissed. 1 ’. Notices of Appeal were also filed against nil assessments for 1979 and 1980 taxation years. ...

The taxpayer-APPELLANT now appeals to the Board from the assessment on the ground of error in Law by the Minister in the interpretation of the Income Tax Act, and related statutes mentioned below, more particularly in (a) misreading section 8(1) of the Act “... there may be deducted...”, as if it said “shall” instead of “may”, (b) overlooking section 28 of the Interpretation Act (1970 RSC 1-23) to the effect that “may” is to be construed as permissive ‘‘shall” is to be construed as imperative, (c) imposing his erroneous interpretation on his Department by issuing Interpretation Bulletins IT-124R3 and IT-124R4, as well as Form T2097 (especially Area VI thereof), (d) contradicting his own interpretation of the same words “salary or wages” in respect to the employer’s contribution under S 147(8) of “20% of the salary or wages” as exemplified in his Interpretation Bulletin IT-363 (paragraph 3) which expressly states that “Section 8 deductions are ignored for purposes of this calculation”, (e) contradicting his own interpretation of the same words in respect to employer’s deductions or withholding at the source under s 153(l)(a) from “salary or wages”, as exemplified in Regulation 100 and tables of deductions, which are always based on (gross) “salary or wages”, and (f) failing to consider the difference in the latest dates relevant to the deductions, namely “60 days after the end of the year” in s. 146(5) in respect to the 20% deduction and “on or before April 30, in the next year” in S 150(l)(d) in respect to the Section 8 deductions. ...

The appellant was an extremely competent person and argued quite forcefully that the tax base upon which interest is assessed should be the difference of the excess over the original tax base — that is to say, the difference between 75 per cent with a tax deducted at source where there is a small difference over the 25 per cent instalment payment. ...

At the time of employment in addition to other remuneration a living-out allowance was agreed upon and the appellant completed a “Declaration of Exemption — Employment at Special Work Site’’ form known as form TD4. ...

In support of this statement, I need not refer to more than the decision of the Supreme Court of Canada in Johnston v MNR, [1948] CTC 195; 3 DTC 1182, and the decision of the Federal Court — Trial Division, in Kit-Win Holdings (1973) Limited v The Queen [1981] CTC 43; 81 DTC 5030. ...

Nevertheless, in accordance with the established rule of interpretation of statutes, the meaning of the words “principal business was — goods transport” in paragraph 8(1)(g) of the Act must be gathered from their entire context. ...

He practises as an accountant in Newmarket, Ontario, in partnership under the name Turner, McCabe & Associates. ...

In Day & Ross Limited v The Queen, [1976] CTC 707; 76 DTC 6433, Dubé, J, said at 714 [6437]: The terms “reserve” and “contingent account” of paragraph 12(1)(e) connote the setting aside of an amount to meet a contingency, an unascertainable and indefinite event which may or may not occur. ...

Two main issues arise: (a) was a quarter section of land referred to at the hearing and in these reasons as “the red quarter” owned by Albert Gilbert immediately before his death or was it, at that time, owned by his son; and (b) (i) is the trust of the residue created by the Will of the deceased one under which “... no person except the spouse may, before the spouse’s death, receive... any of the income or capital...” within the meaning of subparagraph 70(6) (b) (ii) of the Income Tax Act, and (ii) if not, is the resultant tainting of the trust eradicated by the execution and delivery by Bruce Gilbert of the disclaimer of his rights under paragraph 7 of the Will? ...

When he returned in October 1982, he still did not have the reassessments but, in checking with Revenue Canada, he requested them and received them — that is the reference by the Minister to “hand delivered to him”. ...