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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 following incomes shall not be liable to taxation hereunder: (h) The income of clubs, societies and associations organized and operated solely for social welfare, civic improvement, pleasure, recreation or other non-profitable purposes, no part of the income of which inures to the benefit of any stockholder or member; (c) The income of any religious, charitable, agricultural and educational institution, board of trade and chamber of commerce, no part of the income of which inures to the personal profit of, or is paid or payable to any proprietor thereof or shareholder therein; ’ 1 The facts are not in dispute. ... This was granted in the following terms: ‘‘And it is further ordained and declared that the company shall be prohibited from declaring dividends and shall also be further prohibited from distributing any profits during hostilities or during the period that the company is required to carry on elementary training under the British Commonwealth Air Training Plan. ’ ’ Mr. ... The term ‘ 4 association ’ ’ in its ordinary meaning is wide enough to include an incorporated company. ...

& 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. ...

The Tax Appeal Board, at p. 199, appears to have analyzed the agreement of February 15, 1951, as one for the acquisition by the appellant and Montague of an interest in the Locksley Petroleums Ltd.: ‘ ‘ The substance of the transaction was the acquisition of shares and a royalty interest in Locksley Petroleums Ltd., and deferring payment therefor...”? ... Section 3 of the Income Tax Act defines ‘‘income for a taxation year ” to be ‘‘income for the year from all sources ’ ’ which is a single concept. ... This right to a contingent dividend or dividend is comparable to the contingent right that was the subject-matter of the decision of the House of Lords in John Cronk & Sons Ltd. +. ...

& 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. ...

Perhaps " salary ‘ is more frequently applied to annual employment than to any other.” ... Decision of the Court of Appeal, [1908] 2 K.B. 385, affirmed. ’ ’ In the case of Stott (Baltic) Steamers, Ltd. v. ... Andehson [1895] 1 Q.B. 749 there really was no category at all. ’ ’ In Anderson v. ...

Under the heading Route the invoices carried the following notations, namely, ‘‘CSL when navigation opens” or ‘‘ Canada Steamship Lines Ltd.’’ or “Canada Steamship Lines’’ or ‘‘CSL & Rail” or simply “CSL”. ... Winnipeg, Man.’’ and that they were to be shipped to ‘‘ Winnipeg, Man.” ... Port Arthur & C.N.R.” or ‘‘C.S.L. Fort William & C.P.R.’’ or destination ‘‘Port Arthur’’ and route ‘‘C.S.L.’’ or destination “Fort William” and route ‘‘C.S.L.’’. ...

Ltd. “... including, reads article II, the profits which may be realized by the joint venture...” ... Ltd. and Fred Mannix & Company ‘‘... for the better procurement of the monies required for the performance of the said work... under the Mannix interest in the prime agreements,’’ i.e., those of November 12 and 23, same year. ... Early in September, 1950, appellant sold its interest to Fred Mannix & Co. ...

In 1928, Oka Sand & Gravel Co. Ltd. merged with a company called ‘‘Consolidated Sand’’ and these two companies were absorbed by a new company called ‘‘Consolidated Oka Sand & Gravel Co. ... A-5 and A-6) between Consolidated Oka Sand & Gravel Ltd. as vendor to Oka Sand & Gravel Co. ... As appears at page 2 of the re-assessment referred to in his notice of appeal, the $40,000 in issue was added as ‘ ‘ profit on the sale of sand’’ included in the slump sale in question. ...

Another similar case is that of Charles Brown & Company v. C.I.R., 12 T.C. 1256. ... Then, after adopting what was said by Rowlatt, J., and Lord Hanworth, M.R., and Lord Macmillan in the British Mexican Petroleum case, the President said: ‘ ‘ It appears to us that this is an identical case. ... That being so, it cannot be found that the abatement of a capital indebtedness — as in the instant case — can give rise to taxable income. ...