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Mining claim rentals for 35 sources $ 2,196.64 $ 2,685.11 $ 1,073.82 $ 1,927.05 2. ... ’ ’ The finding may be that an investment has been sold or a trade has been carried on. ... I quote: ': ‘.;.. and whereas The Lake Superior Power Company has eonstructed a large hydraulic power canal at the Town of Sault Ste. ...

His income during the year 1943, relevant to the issue here, was:— Pay and Allowances received while on duty in the western hemisphere other than Canada $ 992.11 Pay and Allowances received while in the Canadian Active Service in Canada 1834.36 Net income from other sources 608.19 Total Income $3434.66 If the appellant had not been a member of the military forces the tax payable in respect to such income would have been $984.72. ... Under the Act, in my opinion, there are four groups of members of the Canadian Naval, Military and Air Forces. (1) The income including service pay and allowances of those members of the Forces in Canada who are not in the Canadian Active Service, is subject to taxation. (2) The income including service pay and allowances of those members in the Canadian Active Service Force who are in Canada, is subject to taxation but under Rule 2: the tax they pay is "reduced by a credit from the tax otherwise payable”, ranging from " " an amount equal to the tax payable on $1,600.00 ‘ ‘ of pay and allowances, on up. (3) Under Rule 3 the income including pay and allowances of all members of the Forces in the western hemisphere other than in Canada is subject to taxation because they, under Rule 3, * 4 shall be dealt with in the same manner as the persons referred to in Rule 2 of this section’’. And the persons under Rule 2 are given ‘‘a credit from the tax otherwise payable ‘ They are then subject to the general taxation provision and receive a credit on their tax depending on the amount of their pay and allowances as provided in Rule 2. ...

The reason why the parties are agreed on the view that the word " goods ‘ ‘ in these provisions must be read as including "electricity’’ is that, by virtue of Section 32(1), the tax imposed by Section 30 does not apply to the sale or importation of the e articles” mentioned in Schedule III, and one of the "‘articles’’ mentioned in that schedule is ‘‘electricity’’ (see paragraph 3 of Part VI of Schedule III). ... The Board then said that it, faced with these two different stresses, ‘ goes beyond the mere concept of transfer and accepts that of production’’. ... Research-Cottrell (Canada) Ltd. et al. (1968). 2 * According to the Petit Larousse, the word "électricité" is a “Nom donné à l’une des formes de l’énergie”. 3 * Indeed, that is what the respondent’s charter authorizes it to do. ...

Employment: The Company shall employ the Manager as General Manager of the Company at and upon and subject to the terms and conditions following. ’ ’ We are acquainted with the stipulations concerning duration and salary, respectively five years at $25,000 per year. ... Again the signatories to this parting indenture were identically those who had signed the "‘employment'' covenant (Exhibit 2) some fourteen months previously, namely: " ‘ Federated Petroleums Limited, per R. ... The income of a taxpayer for a taxation year for the purposes of this Part [Computation of Income] is his income for the year from all sources... and without restricting the generality of the foregoing, includes income for the year from all (a) businesses, (b) property, and (0) offices and employments. ‘ ‘ Section 5 deals further with ‘ income ‘ ‘: "Income for a taxation year from an office or employment is the salary, wages and other remuneration, including gratuities, received by the taxpayer in the year...” ...

Mathers — President and Director Evatt R. Mathers — Vice-President and Director George D. ... Mathers 2 — Evatt R. Mathers 1 — George D. Webb 1 — G. Tidgwell 1 —- P. ... Mathers & Son Limited”’. ...

Enforcing the Law (Jackson) $ 6.00 C.C.H. on Charitable Donations $ 2.35 Essai sur le Service Public (M P. Garant) $ 7.25 American Judicature Journal (6 copies) $ 2.35 Challenge of Crime in a Free Society (USA)_. $ 2.50 Task Force Report—The Police (USA) $ 1.19 Les Juges de la P. de Q. ... Roy) $ 1.50 Code de Procédure Civile annoté (M J. Rein)__ $ 7.25 Dictionnaire de Droit Canonique Français (5 vol.) $25.00 Amendements au Code Civil et Code de Procé- dure Civile (Kingsland) $ 8.00 Dictionnaire Robert et Quillet $22.95 $289.69 6. ...

In this agreement the Settlor was called ‘‘the Investor,’’ and the agreement was known as an “Investment Agreement. ‘ ‘ That agreement was revoked and superseded by another agreement, also known as an “Investment Agreement,” made between the same parties, and dated October 20, 1916, pursuant to which the said fund of $100,000 and all additions thereto made from time to time, was to be held by the said Trustee, subject to the trusts, terms and conditions, therein set out, the said Trustee guaranteeing the payment of the corpus of the fund to such person, persons or corporation as the Settlor might by will or otherwise appoint, at the period of twenty-one years after his decease, with interest at a specified rate. ... By the terms of this agreement the Settlor agreed to assign and set over unto the Canadian Trustee, its suecessors and assigns, all his right, title and interest, in the assets held by the said Trustee under the agreement of October 20, 1916, and certain additional assets, real and personal, which the Settlor desired to make subject to the terms of the same agreement, all of which was transferred to and received by the Canadian Trustee as " " Trustee of Birtwistle Trust. ‘ ‘ The terms and conditions of this agreement need not be mentioned, with the exception of one paragraph, as all other terms of that trust instrument were stated by counsel not to be relevant to the controversy here. ...

" ‘ Provided, second, after the adoption of the said new name the HUDSON BAY FUR COMPANY shall have the right for a maximum period ending December 31, 1946 to use and only to use in combination with said new name the clause " ‘ Formerly Hudson Bay Fur Company ’ ’ and where the words ‘‘ Hudson ’ ’ and "Bay” of said clause are displayed in extent and prominence no greater than the said new name. ... " " Accordingly, revised assessments will be issued in due course in respect to the 1936 and 1938 fiscal periods of your company. ‘ ‘ A notice of assessment dated October 2, 1940, for the year 1938 was filed as exihibit 9. ... Staveley Coal & Iron Co. [1928] 2 K.B. 405 applied. ° Decision of Rowlatt, J. affirmed.” ...

& M. In 1964, the salary and bonus paid to her by D. & M. amounted to $16,330 (cf. ... & M., has loaned to D. & M. throughout that year the amount of $30,000.00; a loan which is greater than the value of the land. ... & M. at the following rates: The contents of this table are not yet imported to Tax Interpretations. ‘ ‘ These rates, states Mr. ...

Attached hereto and marked as Exhibit 1, is a document entitled ‘ Stock Purchase Plan for Employees — Richfield Oil Corporation’, which document comprises two parts, viz: PART I—The Plan’, PART II—Declaration OF TRUST’. 4. ... The Company will make an annual contribution of a sum based upon the ratio of its profits to invested capital which will adjust the total monthly contributions made by the Company to the following schedule: Company Contribution Per cent of Profits as per cent of to Invested Capital Member Contribution Up to but less than 11 % 50% 11 % but less than 12 % 55% 12% but less than 13 % 60% 13% but less than 14% 65% 14% but less than 15% 70% 15 % or over 75% ” The plan further provides that “Invested Capital shall mean the total of all Capital Stock and Surplus (or equivalent) accounts and Long Term Debt of the Company as of the beginning of the preceding calendar year, as reflected in its printed Annual Report to stockholders’’. ... Fordham, Q.C., in the Tax Appeal Board. decision, ‘ ‘ Whatever may be the outcome of this appeal, there is no all- around avoidance of tax; there is simply a shift, as appellant’s counsel aptly put it, in the incidence of the income tax burden. ...