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By that agreement, certain provisions of the first agreement of October 2, 1944 (Tab 8), were incorporated therein, and it was provided that upon the death of *‘ Y ” and “W”, “ T ”, if then a partner, should be exclusively entitled to the management and control of ‘‘Q and Co.’’ ... Nelson & Cox (1834), 3 M. & K. 1; Byrne v. Reid, [1902] 2 Ch. 735. ... It is pointed out that in this case the whole income of ‘‘Q and Co. ’ ’ was earned by the active partners and it is submitted, therefore, that the assessments as made were correct. ...

In computing its taxable income for that year, the respondent claimed as a deduction the sum of $16,461.72, paid to the Minister of Hydraulic Resources for the Province of Quebec under the provisions of ‘ 1 An Act to Insure the Progress of Education’’, enacted by the Legislature of the Province of Quebec, 10 George VI, c. 21. ... In computing the amount of the profits or gains to be assessed, a deduction shall not be allowed in respect of (o) any corporation tax, as defined by regulation made by the Governor in Council, paid to the Government of a province or to a municipality. ’ ’ An appeal to the Income Tax Appeal Board was allowed, the Board being of the opinion that the ‘‘ Act to Insure the Progress of Education’’ did not impose a corporation tax, and that the Governor in Council in enacting P.C. 5948 exceeded the powers conferred on him by paragraph (o) of Section 6(1) of the Income War Tax Act, and that it was therefore ultra vires. ...

Ross & Coulter, [1948] 1 All E.R. 616 at p. 625, per Lord Thankerton. 13. ... & W. 191, per Parke, B. B. Canadian Cases on Interpretation of Taxing Statutes 1. ... & G. Grant Construction Co. Ltd., 47 W.W.R. 125 at 128, per Munroe, J. 5. ...

" " In any such case a reference to the Board of Referees shall not be made, notwithstanding the provisions of sec. 5 of this Act.’’ ... The Crown’s appeal will, therefore, be allowed, and the British American Tobacco Co.’s appeal will be dismissed with costs. ’ ’ This judgment was upheld in the Court of Appeal, reported in [1941] 2 All E.R. 561. ... It should be noted that the words in the section are ‘‘a controlling interest ‘ ‘ not ‘‘the controlling interest ‘‘or’’ the control ’. ...

Each bears the brand name as well as the name " " shortening ‘‘ prominently displayed on the labels. ... Graham, another witness for the defendant, also used both liquid and other shortenings and admitted that when she did not use one in liquid form, she used a solid shortening like butter or lard—"‘one of the brands that are sold as shortening. ‘ ‘ Dr. ... Eaton stated that the purpose of hydrogenation is to raise the melting point of the product, and that following hydrogenation ‘‘the product is then commonly called " shortening 9 *’; the peanut oil which is not hydrogenated, he called “a liquid shortening.”’ ...

Atkinson, J. in his judgment said: p. 256 " " This is a question which has to be determined on the proper interpretation of this agreement. ... Credit for the payment of $977.36 was given to the appellant in the assessment for 1942 under the heading "‘other pay- ments applied on the assessment ’ ’. ... Viscount Cave, L.C. in giving judgment in the House of Lords said at p. 291: * " My Lords, the Income Tax Act provides that the duty under Sch. ...

That each case depends upon its own facts has been emphasized in Kelsall Parsons & Co. v. ... Short Brothers, Ltd., 12 T.C. 955; Kelsall Parsons & Co., [1938] S.C. 238. ... (supra) and Barr, Crombie & Co. (supra), in which the payment was held to be of a capital nature, with Short Bros, (supra) and Kelsall Parsons & Co. ...

The appellant argued that under the repealed enactment he had a right to make the additional conditional purchase and that this was a ‘‘right accrued” at the time the 1884 Act was passed and that notwithstanding the repeal it remained ‘ ‘ unaffected by such repeal”. ... In THE MATTER OF THE INCOME Tax Act & AMENDMENTS THERETO and Turpentine & RosiN Products Corp., Ltd. ... Official transcript, page 72): “... The Income Tax Department had caused such bad publie. relations for Turpentine & Rosin Products over the past six (6) years that they were driving them to bankruptcy. ...

Mason (Exhibit A8), which letter begins ‘‘Further to our discussions as to ways of minimizing current income taxes ’ ’ etc. and includes the following: Dealing with the current year only, it would be posible, under existing legislation, to do the following: 1) Have C.T.C. ... By letters of August 9, 1966, the Department of Insurance reported to the Minister that the ‘ ‘ allowance ’ designated would be sufficient to meet the proposed benefits (Exhibits A83 and AS—l). ... Those plans were commenced with the letter of April 4, 1966 from Helliwell, Maclachlan & Co. to L. ...

Slipper 62,500 “ William C. Mainwaring 41,667 ‘‘ (including the share subscribed for by him in the Company’s Memorandum of Association) KR. ... Bruce Robertson 41,667 ‘ ‘ (including the share subseribed for by him in the Company’s Memorandum of Association). 290,000 shares 2. ... Mainwaring ⅙ Mr. Ker ⅙ Mr. Robertson ⅙ and the monies payable to the Company therefor will be paid by the parties in the same proportions.?? ...