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—that is, that this was a slump transaction. ’ ’ In Frankel Corpn. Ltd. v. ... Fisher or from MacCarthy & MacCarthy, a firm of solicitors, he forwarded the remaining photographs to the latter firm. ... In Section 46(1) of the Income Tax Act, the verb ‘ assess” appears in a context which contains nothing to indicate the exact limits of what is embraced therein. ...

Connelly & Dawson Dawson City, Yukon. Re sale of Callison Services Ltd. fixed wing flying business. ... That Connelly & Dawson agree to pay 6% interest on all money owing by them instead of 3%. ... Therefore, I agree with the finding of the Tariff Board that these rock bolts were ‘ ‘ essentially structural devices d'T no safety devices”. ...

In respect of the aforesaid case of York the appellant testified as follows: In 1957, when he became interested in it it was ‘‘inactive and just about broke ”; it was, however, listed on the Canadian Stock Exchange. ... (b) to increase its authorized capital by the creation of Two Million Seven Hundred Thousand (2,700,000) shares to allow York to carry out its obligations hereunder, such new shares to rank pari passu in all respects with the existing shares. ’ ’ The group agreed to finance the company through underwriting or subscribing for approximately one million (972,887) new shares, to be issued following recapitalization. ... Speaking of the fourteen other participants, the witness stated: ‘‘I had this group in the palm of my hand and they each signed a power-of-attorney in my favour. ’ ’ Three samples which were regarded as typical were filed by consent as Exhibit 5. ...

" Subsequent to the preparation and sending of this memorandum, after negotiation with the vendor, Mr. ... Muller & Co’s. Margarine, Limited, [1901] A.C. 217 at pp. 223 et seq. where he said: ‘ ‘ I now come to the second point. ... This practice is obviously unsound, and its use can only result in a mis-statement of goodwill.) ’ ’ See also An Income Approach to Accounting Theory (Readings and Questions) by Sidney Davidson, David Green J., Charles T. ...

Winthrop Chemical Company Incorporated, [1948] S.C.R. 46, Rand, J. said: “... ... Perry, [1951] 1 T.L.R. 91, Sir Raymond Evershed, M.R. stated that: ‘ ‘... ... According to Webster’s International Dictionary, 2nd ed., p. 129, the word apparatus in its second sense is: ‘ ‘ A collection or set of materials, implements or utensils for a given work, experimental or operative.” ...

In the Interpretation section thereof (Section 16) the meaning of ‘ corporation tax ’ 1 is word for word the same as that of ‘ specific corporation tax” in the Regulation, including the words ‘‘either formally or in effect’’, and the exceptions are the same, including that applicable to rental or royalty in respect of natural resources within a province. ... Therein ‘‘corporation tax’’ was defined as follows: “ (1) In this agreement or any appendix thereto, unless the context otherwise requires, the expression,— (a) ‘Corporation tax’ means the tax or fee the imposing of which singles out for taxation or for discriminatory rates or burdens of taxation, either formally or in effect, corporations or any class or classes thereof or any individual corporation except—” There again are found the words ‘ ‘ either formally or in effect. ’ ’ The Province of Quebec by ec. 27, Statutes of Quebec, 1942, empowered its representatives to enter into an agreement in that form and similar enactments were passed by the other provinces. ... As stated by Davis, J., in Montreal Light, Heat & Power Consolidated v. ...

They are as follows:— 1946—$ 2,840.54 1947— $ 3,143.02 1948— $12,870.30 1949— $ 9211.27. ... I then refer to the judgment of Lord Maugham in that case where at page 620 he said: ‘‘,.. ... Parliament has said that under certain circumstances certain things are deemed to be dividends and manifestly the Commissioner of Taxation had no power to declare otherwise or to settle the limit of taxation thereunder, other than according to the statute itself. ’ ’ In the same case I referred to Anderton and Halstead Limited v. ...

Hanger & Co., Ltd., [1936] 1 All E.R. 535). En effet, dans la cause de Beare v. ... Cet article est très large dans son application et bien que les décisions à ce sujet soient assez rares, la Cour Suprême dans Wain-Town Gas & Oil Company Ltd. v. ... C’est comme ce matin, ce n’est pas plaçable en machine, et j’ai monté en taxi et je vais descendre en taxi, et la compagnie n’a jamais payé un taxi pour personne. ’ ’ L’appelant jure que ces montants représentent assez fidèlement ce que cela lui a coûté. ...

Under agreement dated 20 September, 1960 between Alberta & Southern Gas Co. ... Sawdon & Co., [1901] 2 K.B. 653, per A. L. Smith, M.R. at p. 656. ... Again the last clause of paragraph 12.2 requires each shipper to pay in United States dollars — his proportionate share of “that shippers monthly cost of service charge’’ (Ex. 1, p. 45). ...

This company, for the fiscal years ending March 31, 1952 and 1953, declared its income to be: “Year ended March 31, 1952 (ex. 1) $114,916.05 Income Year ended March 31, 1953 (ex. 2) $ 3,516.00 Loss.’’ ... (ex. 9) “... represents a capital receipt, properly excluded from income for the 1952 fiscal year...”, that the asset derived by the Company via the Farmout Agreement of February, 1952 (ex. 7), is ‘‘... an income producing property which would be a capital asset held for investment’’; finally, that the Company not being in the business of buying and selling natural gas leases or rights: to acquire the same, any such right obtained or sold by it “... were not trading assets’’. ... Large sums of money received in 1949 and 1950 by Western Leaseholds Ltd. from Imperial Oil and Barnsdall Oil under options exercised and also for leasing agreement were held to be ‘‘... income from a business and therefore within the definition of income in Section 3(1) of the Income War Tax Act’’. ...