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He also stated that he removed the inscription ‘ ‘ Gérard Beaucage, Prop. ’ ’ from the Neon sign on which the word ‘ ‘Taverne” appeared and replaced it with his own name. ... In the first of these cases, it was held that ‘‘ goodwill cannot be made the subject of a capital cost allowance” (Castellan v. ... If instead of the respondent’s figure of $19,500 for leasehold interest the amount of $58,500 — as originally claimed by the appellant — be substituted, this would result in an increased allowance, amounting in round figures to $8, 000, to which he would be entitled. ...

Section 11(1) (c) (i) and (ii), as re-enacted by 1950, c. 40, s. 5, are the pertinent paragraphs and they are as follows: “11. (1) Notwithstanding paragraphs (a), (b) and (h) of subsection (1) of section 12, the following amounts may be deducted in computing the income of a taxpayer for a taxation year: * * * (c) an amount paid in the year or payable in respect of the year (depending upon the method regularly followed by the taxpayer in computing his income), pursuant to a legal obligation to pay interest on (i) borrowed money used for the purpose of earning income from a business or property (other than property the income from which would be exempt), or (ii) an amount payable for property acquired for the purpose of gaining or producing income therefrom or for the purpose of gaining or producing income from a business (other than property the income from which would be exempt), or a reasonable amount in respect thereof, whichever is the lesser.” ...

I am satisfied that the Burns Memorial Trust and the five organizations which will eventually benefit by the income from the Burns Memorial Trust fund, when established, are ‘‘ persons ‘ ‘ within the meaning of the above definition. ... The words ‘‘accruing to the credit of ‘ ‘ would seem to imply that the amount is actually made available for disposal by the taxpayer. ... Blackwell, [1924] 2 K.B. p. 351, where Rowlatt J. said at pp. 362-3: " " The first point which Mr. ...

Because of those characteristics the terminal portion is more in the nature of a drupe than a nut. ‘ ‘ He distinguished the cashew from the true "nut’’ in that the latter, while also having one nut at maturity, had in the earlier stages of development more than one. ... To the words ‘‘fruit’’ and " " vegetables ”, therefore, there must be given the meaning which they would have when used in the popular sense—that sense which people conversant with the subject-matter with which the statute is dealing would attribute to it. ... Tomatoes if cooked are vegetables, if eaten raw are fruit. ‘ ‘ In the Encyclopedia Britannica, Vol. 23, vegetable is defined as: "‘A general term used as an adjective in referring to any kind of plant life or plant product, viz. ...

(d) While my said wife shall occupy Castle Frank as her home and residence, my Trustee shall also bear the expense of the maintenance and management thereof; and to cover such cost, my Trustees shall pay to my wife the sum of Two Thousand Two Hundred and Fifty Dollars ($2,250) each month in advance so long as she continues to reside in Castle Frank and to use it as her home. ‘ ‘ and para. 4 further provided: ‘4. ... At page 1021, Lord Summer put his conclusion briefly as follows: "‘What was the produce of personal exertion in the trustees’ hands till they part with it does not, in the instant of transfer, suffer a change, and become the produce of property and not of personal exertion, as it passes to the hands of the cestur que trust. ‘ ‘ The whole accumulated revenue consisted of income received by the Trustees as interest on income tax exempt bonds and was exempt from income tax under sec. 4(j) of the Act. ... In a taxing Act words must, generally speaking, be given their plain and ordinary meaning, and, according to such meaning the word “derived” covers a wider field than the word " " received ‘ and when applied to the word "‘income’’ it connotes the source or origin of such income rather than its immediate receipt. ...

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. ...

It was designated as "‘compensation for the repeal of the Act under which he is employed,'' as ‘‘an allowance,” as "‘compen- sation, ” as ‘‘a retiring allowance, ” as a 11 gratuity, ‘ ‘ and finally, at the time of payment, as "‘a remunerative payment subject to income tax.” ... If it were it is taxable, but otherwise it is not taxable as " 4 income. ‘ ‘ I do not think there is any substantial distinction between the English Income Tax Act, and the corresponding Canadian Act, in respect of the point falling for determination here. ... Dewhurst (1982) 16 Tax Cas. 640, Lord Dunedin said that the mention of the words ‘‘in consideration of loss of office ‘ ‘ could not be allowed to make a change in the true nature of the payment which was there in question, and in the same case Lord Macmillan said that the circumstances that a payment was described as ‘‘compensation for the loss of office’’ was immaterial, and did not relieve the taxpayer, if the payment were in truth made as part of the bargain for remuneration on which the services in the office had been rendered. ...

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. ...

Particulars of the computation of the aggregate of the amounts by which the respondent’s taxes under Part I of the Income Tax Act would have been increased in the years 1952 to 1956 both inclusive, if one-fifth of $39,068.13 (i.e. $7,813.62) had been included in computing respondent’s income for each of the said years. 1952 Taxable income declared nil Add: 14 of $39,068.13 $ 7,813.63 Revised taxable income 7,813.63 Tax thereon at 22% (1952 rate) $ 1,719.00 Less: Tax paid in 1952 nil Increase in tax for year..- $ 1,719.00 1953 Taxable income declared (loss) $ 22.90 Add: 14 of $39,068.13 7,813.63 Revised taxable income $ 7,790.73 Tax thereon at 20% (1953 rate)-..$ 1,558.15 Less: Tax paid in 1953 nil Increase in tax for year $ 1,558.15 1954 Taxable income declared (loss) $ 4,394.87 Add: 14 of $39,068.13 7,813.63 Revised taxable income $ 3,418.76 Tax thereon at 20% (1954 rate) $ 683.75 Less: Tax paid in 1954 nil Increase in tax for year$ 683.75 1955 Taxable income declared $ 6,808.42 Add: 14 of $39,068.13 7,813.63 Revised taxable income $14,622.04 Tax thereon at 20% (1955 rate) $ 2,924.41 Less: Tax paid in 1955 478.13 Increase in tax for year $ 2,446.28 1956 Taxable income declared $ 1.696.91 Add: 14 of $89,068.13 7,813.63 Revised taxable income $ 9,510.53 Tax thereon at 20% (1956 rate) $ 1,902.11 Less: Tax paid in 1956 339.38 Increase in tax for year $ 1,562.73 Aggregate of the total increase for the five years $ 7,969.91” The respondent does not contest the accuracy of the figures set out in the above particulars but takes exception to the method of computation used by the appellant. According to the respondent, its net tax owing, instead of being $9,778.68 as claimed by the appellant, amounts to $6,255.55, computed as follows: “Total additional amount of tax 1952-6 inclusive.. §$ 7,969.91 YEAR 1957 Operating income declared $16,379.74 Tax 20% $ 3,275.95 $ 3,275.95 TOTAL TAX $11,245.86 Tax allowance re: Province of Ontario—9% of $55,447 87 4,990.31 Net tax for year 1957 $ 6,255.55” It will be seen from the foregoing that the amount in dispute is the sum of $3,516.13, which is the difference between the respondent’s tax payable for the year, as assessed by the Minister and amounting to $9,771.68, and the respondent’s estimate thereof amounting to $6,255.55. ... It so happens that with respect to the year 1953-54 the rate under Section 39 was the same in 1957 as it was then, namely, 20 %— but this is purely accidental and occurred because the amount of the appellant’s taxable income did not exceed $20,000. ...

It was stated that so-called ‘ lease-hounds ’ ’ do not participate in any way in the development of the property after obtaining leases, as for example in the way of drilling and otherwise developing the properties, but instead they receive only a fee for their services. ... Chamberlain and Welton Becket, the appellant retained a 12%% ‘ ‘carried interest”. ... At page 214, Thorson, P., after prescribing these certain guides, stated: ‘ ‘... that the question whether a particular transaction is an adventure in the nature of trade depends on its character and surrounding circumstances and no single eriterion can be formulated.’’ ...