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Stuart and $. E. Nicholson, who together held 2,177 shares, for some time did control it and dictate its policies. ... Allowed or Claimed Deducted (3)- 5% Class 2,603.11 2,834.93 Class (8) — 20% 17,435.09 9,681.44 Class (10) — 30% 99.48 210.40 Class (11) — 50% 1,031.36 1,770.13 21,169.04 14,496.90 Net Disallowances 6,672.14 $21,169.04 $21,169.04 By his Notice of Assessment dated January 18, 1951, the appellant assessed the taxable income of the respondent new company at $62,510.16, increasing to that amount its declared income of $47,585.31 as follows: Adjustments of Income Declared Net Income Declared 47,089.31 Capital Cost Disallowance re Section 20 (2) 6,672.14 Bond Interest Disallowance re Section 11 (l)(c) and Section 12 (l)(c) 6,678.10 Bank Interest Disallowance re Section 11 (1)(c) 1,574.61 $62,510.16 The income tax levied was $19,412.19, to which was added interest amounting to $144:52, making the total amount payable $19,556.71, against which was credited the amount remitted by the respondent new company with its income tax return of $15,552.46, leaving a balance due of $4,004.25. ... And at page 147 [C.T.C. at page 81]: “... the appellant has been proved and indeed admitted not to be controlled by the Enzlish company. v ”’ On appeal to the Privy Council, M.N.R. v. ...

" " The failure of the Lieutenant-Governor to entertain could not be a cause for removal or dismissal.’’ ... In computing the amount of the profits or gains to be assessed, a deduction shall not be allowed in respect of (a) disbursements or expenses not wholly, exclusively and necessarily laid out or expended for the purpose of earning the income; ‘ ‘ It will be observed that section 6(a) contains a double negative. ... If it does not, the amount, while it might be income in the popular sense of the word is not "‘income’ ‘ for the purposes of the taxing statute. ...

Herridge, Tolmie, Gray, Coyne & Blair, solicitors, of Ottawa, to advise it whether the word “VIVA” was available as a trade mark. ... Similarly, in my view, expenses of other measures taken by a businessman with a view to introducing particular products to the market — such as market surveys and industrial design studies — are also current expenses. ... Atherton, supra, and that had been applied by Kerwin, J., as he then was, in Montreal Light, Heat & Power Consolidated v. ...

Marie, [1921] 1 A.C. 288, quoting from the judgment of former Chief Justice Duff: " " That those who advance a claim to special treatment in such matters must show that the privilege involved has unquestionably been created.’’ ... " It was urged that the concluding words above quoted were of great importance. ... The words " dividends from any company’ were thus not limited to dividends paid to and still in the hands of the taxpayer. ...

Counsel for the appellant tendered in evidence the following: ‘ Ex. 1 <A certified copy of the amended Statement of Claim in the proceedings above referred to. ... Then, after considering and rejecting a further claim of the appellant in respect of an alleged infringement of its patent, he eranted the injunction asked for in respect of infringement of trade mark and passing off and continued at pages 350-351: ‘ ‘ The plaintiff is entitled to an accounting of profits from the defendant company or to damages, and may choose which. ... I consider that damages in the amount of $20,000 would meet the requirements of the case and judgment will go for that amount against the defendant company, with costs and fiat for discovery. ’ ’ Counsel for the appellant stressed the fact that at the trial the appellant had elected to ask for an award for ‘‘damages’’ rather than an accounting of profits from the defendant company therein. ...

”’ The fifth clause of the Deed of Donation, for all purposes an appendix to the late James Reid Wilson’s last will and testament, provides that: ‘‘In the event of the said Dame Agnes Henry Wilson (Mrs. ... The legal consequences of those successive testamentary dispositions were, by the Supreme Court’s decision, held to be that: “... Robert Newmarch Hickson was the institute of the substitution; that its opening took place at his death, and that had he left children him surviving they would have been the substitutes. ’ ’ Cartwright, J., speaking for the Court, next pursued: ‘With respect, I am unable to agree with the learned trial judge that the substitution lapsed. ...

The inclusion of this last proviso in the definition of the expression * ‘duty paid value’’ is, in my opinion, of great consequence in the present case. ... & G., 870, at 879; The Queen v. Barclay (1881) 8 Q.B.D., 306, at 312; Partington v. ... & I. App., 100, at 122; Cox v. Rabbits (1878) 3 App. Cas. 473, at 478; Attorney-General v. ...

I think it is clear that if the words ‘‘in the process of earning the income’ ‘ did not appear in the subsection, the appellant would have no ease. ... Judicial consideration has been given to the meaning of section 6(1)(a) of the Act which then was as follows: " " 6. ... It has also been brought to my attention that in the Income Tax Act, enacted June 30, 1948, and made applicable to the taxation year 1949, and subsequent years, the word " ‘loss’ ‘ is so defined as to exclude from the computation dividends of the type here in question. ...

Racine Prix de vente $30,000.00 Coût 25,000.00 Profit réalisé à partager en 3 $ 5,000.00 Profit sur vente d’actions de Machineries Pro vinciales Inc. ... Racine Prix de vente $80,000.00 Coût_. 25,000.00 Profit réalisé à partager en 3 $ 5,000.00 Profit sur vente d’actions de Machineries Pro vinciales Inc. ...

The witness acknowledged that he had done title work for Central Mortgage & Housing Corporation, but declared that this had only occurred after the Company had sold the remaining 95 acres of the instant property to Central Mortgage & Housing Corporation, as already indicated. ... ANDERSON ALAN DIGNAN — to the extent of % interest each P. J. WALSH J. ... Spencer, [1961] C.T.C. 109 at 132, I think, are applicable in the present case: ‘,... ...