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Here again may be detected a clear enough indication of a specific difference between these "‘sick leave credits’ ‘ and the employees’ registered pension plan, any arrears of which must be made good out of such sickness pay allowance. ... P. 552: ‘ ‘A Pension’ is a stated allowance or stipend made in consideration of past services or of surrender of rights or emoluments to one retired from service, and is not wages as that word is used in Unemployment Compensation Act provision, wherein wages are defined as remuneration for employment. ’ ’ Another analysis of the term in Quillet, Dictionnaire de la Langue Française (the 3 volume edition) suggests identical conditions; I cite: ‘Pension de retraite, revenu annuel attribué sous certaines conditions d’âge et de services rendus, à un militaire, à un fonctionnaire, etc., qui a cessé son service.” ... Maurice Boisvert, Q.C., that ‘‘ At the very most it sets up a sickness benefit fund (designated in French under the expression of “caisse-maladie”), supplied by an accumulation of salaries withheld from the employees by the employer...” ...

Boisvert in the Tax Appeal Board considered that the substance of the transaction in which the property was acquired was not one of setting up a business but one of ‘ ‘sheer investment ’ ’ and that the owners were not engaged in a business. ... ’ One cannot help feeling that the answer to that question must be ‘No,’ because he is merely investing his money in new property and keeping it; he is not dealing with it in any way. ’ ’ In Fry v. ... Lord Atkin reached his conclusion without finding it necessary to express an opinion on this particular point saying at p. 454: “In my opinion it makes no difference that the income so derived forms part of the annual profits of a trading concern. ’ ’ He also said at p. 458: “My Lords, it may well be that another mode of expressing the result I have stated is to hold that a person capable of being assessed under Schedule A cannot be said in respect of his income from land to be earning profits from ‘trade’. ...

" " 9. By Notice of Assessment dated the 1st day of March, 1930, the Appellant was assessed for Income Tax upon the undistributed income not used in the maintenance of the children under clause (e) in paragraph 9 of the Will, from the said residuary estate as follows:— " " 10. ... “Year ‘Taxable Income Tax “1917 $ 6,508.94 ¢ 40.18 “1918 45,378.57 3,469.16 “1919 57,766.57 8,152.87 “1920 90,167.28 20,394.78 “1921 166,896.28 62,508.50 “1922 205,433.09 85,438.34 “1923 173,036.85 66,119.16 “1924 222,788.25 96,372.10 “1925 271,469.55 97,321.29 “1926 352,884.04 121,063.95 “1927 436,480.86 139,366.65 “1928 392,875.10 122,649.04 “ “ 11. ... See also London & South American Investment Trust v. British Tobacco Co. ...

The exemption is repeated by sec. 14 of e. 12 of the Consolidated Statutes of Upper Canada, 1859, with the exception that the word " whatsoever ‛ is left out. ... Coming to 1881, it is found that the Legislature of Ontario passed an act to consolidate the Superior Courts, etc., (o. 5) and that by sec. 3 thereof the Court of Chancery is united and consolidated with other courts to constitute " " one Supreme Court of Judicature for Ontario’’. ... Cas. 136, wherein it was held that the powers conferred by that section upon the Provincial Legislatures of Ontario and Quebec to repeal or alter the statutes of the Old Parliament of Canada, are precisely co-extensive with the powers of " " direct legislation with which those bodies are invested by the other clauses of the Act of 1867.’’ ...

—Surrey, Langley, Matsqui, Sumas and Chilliwack, under which this company " " agreed to construct and operate a line of railway for the transportation of passengers and freight between the cities of New Westminster and Chilliwack...” ... Reverting anew to the Supreme Court’s decision in Montreal Light, Heat & Power Consolidated v. ... Farmer, [1909-10] S.C. 519; 5 T.C. 529, 536, and British Insulated & Helsby Cables v. ...

They may be summarized briefly..he.7 *. agreement dated September 19, 1938,.. / T,. /•.. ... Ex. 100; Moore & Company v. Inland Revenue [1914-15] S.C. 91; Robert Addie & Sons’ Collieries, Limited v. ... & F. 355, 565; Burton v. Reevell et al., (1847), 16 M. & W. 307, 309; The Queen on the prosecution of J. ...

& L. Investment Co. for the sum of $453,096, being the cost thereof to T. ... & L. Investment Co. and its directors in England and Canada until 1959. ... That is to say, the revenue from the Class C ’ ’ farms was the approximate equivalent from those on the Class “A” and “B” farms on a percentage basis. ...

Income Tax levied $507,796.13 Interest thereon levied-. 4,296.71 $ 512,092.84 3. ... Section 12, relating to assessment, is thus worded: " " 12. ... ‘ The record has never been completed in spite of numerous requests to counsel by the registrar. ...

Martin & Robertson, Ltd. has outstanding 30,000 registered shares as follows: Harold D, Gavin 1 share Robert D. ... The relevant articles of Martin & Robertson, Ltd. are as follows: 41. ... & N.W.R. Co. (1889), 24 Q.B.D. 77; Burns v. Siemens Bros. Dynamo Wks. ...

Till (1910) A.C. 50 at 72: " " My Lords, the power of assessment and surcharge does not appear to me to assist the construction of s. 55. ... In that case under the Income Tax Act, 1932 (Saskatchewan), regulations were issued: " " covering such cases where the Minister is unable to determine or obtain information required to ascertain the income within the province of a corporation or joint stock company carrying on a trade or business within and without the province. ‘ ‘ The Chief Justice termed the method adopted by the Commissioner of Income Tax under the provisions of the regulations, "nothing else than the adoption of the best available means to ascertain the income of the appellant arising from its business in Saskatchewan, and nothing more’’. ... —"‘Mostly in Perras 2 " Q.— 4 " Were there any in anybody else’s writing?” ...