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Bank of Nova Scotia (1885) 11 S.C.R. 1 at 10; Gunn & Company Ltd. v. ... It goes back into stock at inventory prices. ‘ ‘ The witness said that the quantity of containers returned was between 75% and 85%. ... " " 54. After examination of the taxpayer ‘s return the Minister shall send a notice of assessment to the taxpayer verifying or altering the amount of the tax as estimated by him in his return. “2. ...

On August 19, 1950, Bowen & McLaughlin addressed a letter (Exhibit 8) to Messrs. ... On September 8, 1950, Standard Gravel & Surfacing of Canada Limited wrote to Mr. ... Henderson testified a few moments ago that that temporary advance by you to Bowen & McLaughlin of $200,000.00 capital, which you hoped National would be able to provide, was that ever treated as an advance in Bowen & McLaughlin of the National contribution to the capital of Bowen & McLaughlin? ...

Ltd. fit cession de ses biens et entre autres céda à Canadian, < Chemical & Cellulose Co. ... Le paragraphe (f) de la réponse à l’avis d’appel pourrait, jusqu’à un certain point, être invoqué en faveur de cette soumission, lequel paragraphe — dans le but de sauver du temps — il est bon, Je crois, de éter:: “ (f) Le 23 décembre 1957, cette créance fut annulée par Canadian Chemical & Cellulose Co. ... Malone, CSM/os Secretary’’ En ce qui a trait à la lettre Exhibit R-2 précitée, le témoin Malone a témoigné comme suit (p. 49): ‘ ‘ Q. ...

—Sales Feb. 1, 1951 to June 12, 1952—43,500 shares $39,990.00 Less: Cost— 10,000 shares @8^ $ 800.00 33,500 “ @ 71AM 2,512.50 36,677.50 Adjusted Taxable Income assessed $71,823.35 For 1953: Taxable Income previously assessed_. $ 7,417.12 Add: Proceeds from sale of shares of Inland Natural Gas Co. ... Col lieries (Dunsmuir) Ltd. which were acquired through participation with Ross Whittali Ltd. in purchase from Sunray Oils: 1,000 shares $ 9,185.83 Less: Cost at $ per share 3,500.00 5,685.83 Adjusted Taxable Income assessed I 845,7 63.69 As will be noted from the above, during the year 1952 the appellant was assessed for further taxable income on the net proceeds of the sale of St. ... John Oil & Gas Co. Ltd.) For the reasons given in the case of N orman R. ...

But as I read the provisions of Section 19(1), the distribution of the company’s assets is deemed to be a dividend, in the circumstances named, only to the extent that ‘ ‘ the company has on hand undistributed income ’ ’. ... That would undoubtedly be the case with regard to the beer licence, the lease of the premises, the goodwill and the right to use the name “ Commercial”. ... Maclnnes & Arnold out of the proceeds of the sale of capital assets. ...

Two sales he ignored, namely, the sale of this same Winterburn farm in 1960 to Star Land & Exploration Ltd., for $147,761 and in 1966 from Star Land & Exploration Ltd., to Scurry Rainbow Oil Ltd., for the same price. ... Ross does not explain the sale of the same Winterburn farm by Star Land & Exploration Ltd., to Scurry Rainbow Oil Ltd., in 1966 for the same price of $147,761, but he does admit — part of which is recited above — that Mr. ... Morris Roe and his connection with Star Land & Exploration Ltd., M.C.L. ...

The computation of the tax in the appellant’s return, which forms part of the documents transmitted to the Registrar of this Court in compliance with section 63 of the Act, is made up as follows: Gross income $90,522.48 Deductions —.... 3,105.00 a. s $87,417.48 Less statutory exemption —.... $2,400 Allowance for 3 dependent chil- dren under 21 years of age at $500 each_.... 1,500 3,900.00 Income subject to tax $83,517.48 Tax 2__... $ 19,170.77 5% additional where net income in excess of $5,000 958.54 $ 20,129.31 The appellant paid this sum of $20,129.31 in due course. On February 18, 1935, the Commissioner of Income Tax sent to the appellant a notice of assessment for the year 1931 altering the amount of the tax; the statement included in the notice is made up as follows: Total income_.. $112,750.76 Deductions...- 3,105.00 $109,645.76 Statutory exemption $2,400 Dependents 1,500 3,900.00 $105,745.76 Tax......._ $ 27,035.93 Additional 5% tax.._...... 1,351.79 $ 28,387.72 Then comes a summary which reads thus: Tax Interest Total Amount levied $28,387.72 $ 1,428.09 $29,815.81 Amount paid on account- 20,129.31 20,129.31 Balance due $ 8,258.41 $ 1,428.09 $ 9,686.50 On February 26, 1935, the appellant’s solicitor wrote to the Commissioner of Income Tax in part as follows: I have just received from Mr. ... In its income tax return for 1931, Trinity Securities, Limited, indicated the nature of its business as ‘‘ Racing and Stud Farm ‘ ‘; in its returns for 1932, 1933 and 1934 it mentioned " ‘Invest- ments.’’ ...

On July 30, 1940 the respondent Sproston was married to Frances Melrose Baillie-Hamilton and there were four children of the marriage of the respective names and years of birth as follows: Ronald Hugh — 1944 Russell Edward — 1946 Jerilyn Melrose — 1948 Frances Aileen — 1952 Later, the respondent and his wife separated and on October 19, 1962 an order for separation was made in an action in the Supreme Court of British Columbia entitled ‘‘Frances Melrose Sproston, plaintiff, v. ... The further words of the section “ [to the] spouse to whom he was required to make the payment at the time the payment was made” do likewise indicate the payments which are permitted to be deducted from the otherwise taxable income of the respondent. ... John Hudson & Co. Ltd., [1955] A.C. 696 at 712: “That means that each one of us has the task of deciding what the relevant words mean. ...

& G. Furs Inc., manufacturers of fur coats and fur garments for wholesale distribution; (b) M. ... & G. Furs, Inc., was not used for the purposes of earning his own personal income. ... & G. Furs, Inc., had no direct relationship and nothing to do with the earning of Mr. ...

& F. Limited’s rights under the 1953 agreement between W. & EF’. ... & F. Limited in the 1953 agreement and became obligated to perform for Western the services that W. ... & F. Limited’s rights under the 1953 contract is not a franchise or concession. ...