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Wakely & Wheeler, [1911] 1 K.B. 905 at 923, Buckley, L.J., giving his opinion on repairs, said: “Repair always involves renewal; renewal of a part; of a Subordinate part. ... Repair is restoration by renewal or replacement of subsidiary parts of a whole. ’ ’ In the same judgment, at page 919 Fletcher Moulton, L.J., stated: “For my own part, when the word ‘repair’ is applied to a complex matter like a house, I have no doubt that the repair includes the replacement of parts.... ... In the case of Samuel Jones & Co. (Devondale) Ltd. v. Commissioners of Inland Revenue (1951), 32 T.C. 513, a chimney of a factory was replaced because of its dangerous condition. ...

The parties are in agreement that the reference in the will to the “Medical Alumnae Association’’ should be read as a reference to the ‘‘ Medical Alumni Association’’. ... " 29 According to an allegation in the respondent’s Reply to the Notice of Appeal, which was not questioned by the appellant, the respondent, in assessing the amount of the tax payable, made the following assumptions: (a) that the gift of the balance of the residue of the Estate of Dorothy Elgin Towle to the Medical Alumni Association of the University of Toronto, was not an absolute gift but was a gift to that organization subject to certain trusts declared in paragraph (g) of the Third Clause of the Last Will and Testament of Dorothy Elgin Towle; (b) that at the time of the making of the gift and at the time of the death of Dorothy Elgin Towle, the Medical Alumni Association of the University of Toronto was not an organization constituted exclusively for charitable purposes; (e) that at the time of the making of the gift and at the time of the death of Dorothy Elgin Towle, all of the resources of the Medical Alumni Association of the University of Toronto were not devoted to charitable activities carried on or to be carried on by it, or to the making of gifts to such other organizations in Canada, all or substantially all of the resources of which were so devoted or to any donee described in subparagraph (11) or paragraph (d) of subsection (1) of Section 7 of the Estate Tax Act, and; (d) that the Medical Alumni Association of the University of Toronto, at the time of the death of Dorothy Elgin Towle, had not passed any by-law pursuant to subsection (1) of Section 115 of The Corporations Act, R.S.O. 1950 ec. 71, and that the resources of the Medical Alumni Association of the University of Toronto were otherwise available for the benefit of the Members of that Association. ’ ’ It was common ground on the argument of the appeal that the appellant had the burden of showing (a) that the gift in question was an obsolute gift to the Medical Alumni Association within the meaning of paragraph (d) of subsection (1) of Section 7; (b) that the Medical Alumni Association, at the time of the deceased’s death, was an organization constituted exclusively for charitable purposes within the meaning of subparagraph (i) of the said paragraph (d); (¢) that, at the time of the deceased’s death, the Medical Alumni Association was an organization all or substantially all of the resources of which were devoted to charitable activities within the meaning of sub-paragraph (i) of the said paragraph (d); and •(d) that no part of the resources of the Medical Alumni Association were payable to or otherwise available for the benefit of any member. ... While such activities may have tended to overshadow, at times, in the minds of the officers of the Association, the activities that were designed, for example, Mo encourage and cultivate good-fellowship among the members of the Association ’ ’, these latter activities, and probably others, in my view, never ceased to have their place as principal reasons for the existence of the Association. ...

The respondent goes on to say that: ‘ ‘ The said transactions were not sufficiently dissimilar to the ordinary dealings of the Appellant in its business to warrant treatment different from its other trade transactions.” ... This, I know, is not the sole standard, since the Supreme Court of Canada, in Sutton Lumber & Trading Co. ... Considered in its proper light, this decision is not necessarily at variance with the subsequent pronouncement above cited, in Sutton Lumber & Trading Co. ...

The following incomes shall not be liable to taxation hereunder:—” and then specifies the particular incomes or items of income that are exempt from taxation, including paragraph (n), reading as follows: " " (n) Dividends paid to an incorporated company by a company incorporated in Canada the profits of which have been taxed under this Act, except as hereinafter provided by sections 19, 22A and 32A.” ... "Income’ as hereinbefore defined shall for the purposes of this Act be subject to the following exemption and deductions:— ’ ’ and then enumerates the various items dealt with by it, including paragraph (p). ... In the first place, I do not agree that the expression ‘‘ ‘income' as hereinbefore defined’’ in Section 5 means the income as defined in Section 3 less the income exempted by Section 4. ...

""; and the then rest, residue and remainder of my Estate and property to the following persons ’ ’ (Here follow the names of the other appellants herein, being collateral relatives and connections of the testator.) ... Subsection (4) of Section 3 of the Act, on which the respondent mainly rests his case, states: 'When a deceased person had at the time of death a general power to appoint or dispose of property, there shall be deemed to be a succession in respect of such property and the person entitled thereto and the deceased shall be deemed to be the ‘successor’ and ‘predecessor’ respectively in relation to the property. ‘ ‘ I think it is of first importance to determine if Mrs. ... The respondent first made reference to Article 960 C.C., which reads as follows: " The institute may, but without prejudice to his creditors, deliver over the property in anticipation of the appointed term, unless the delay is for the benefit of the substitute.” ...

Acting under the provision of this section the Acting Minister of Finance has filed a document whereby he authorizes the Commissioner of Taxation "‘to exercise the powers conferred upon the Minister under and by virtue of certain sections of the Act ‘ ‘ —a power of attorney in the usual form. ... Sec. 3 of the Act defines it as " " the annual net profit or gain or gratuity, whether ascertained and capable of computation as being wages, salary or other fixed amount, etc.” ... Moreover, the amendment is introduced by the word " ‘ including.” ...

""; and the then rest, residue and remainder of my Estate and property to the following persons ’ ’ (Here follow the names of the other appellants herein, being collateral relatives and connections of the testator.) ... Subsection (4) of Section 3 of the Act, on which the respondent mainly rests his case, states: 'When a deceased person had at the time of death a general power to appoint or dispose of property, there shall be deemed to be a succession in respect of such property and the person entitled thereto and the deceased shall be deemed to be the ‘successor’ and ‘predecessor’ respectively in relation to the property. ‘ ‘ I think it is of first importance to determine if Mrs. ... The respondent first made reference to Article 960 C.C., which reads as follows: " The institute may, but without prejudice to his creditors, deliver over the property in anticipation of the appointed term, unless the delay is for the benefit of the substitute.” ...

& J. 264 (45 E.R. 1185) Turner, L.J. at p. 274 (1189) said: “I take the law of this Court to be well settled, that in order to render a voluntary settlement valid and effectual, the settler must have done everything which, according to the nature of the property comprised in the settlement, was necessary to be done in order to transfer the property and render the settlement binding upon him.’’ ... The alleged rebate was carried out by the appellant making a debit entry in its surplus account for the taxation year ending September 30, 1959 which entry is as follows: ‘ Administration costs previously charged to Olympic Properties Limited now rebated—$4,000.00.’’ ... & R. 798, Lord Abinger, C.B. at p. 808 (149 E.R. 1302 at p. 1307). ...

"7" 837.40 Refrigeration units — — 15,960.00 Asphalt driveway... 2,700.00 Automotive equipment 149,790.78 $203,461.47 Total consideration $200,000.00 No allocation was made, therefore, of the sales value of the depreciable assets and the value of the goodwill of the business. ... Muller & Co.’s Margarine, Limited, [1901] A.C. 217, goodwill is a thing very easily described but very difficult to define. ... Well I left myself there that I could come down. ’ ’ Mr. David Grinstead, an employee of the Freehaul Trailer Co., on the basis that these units were six or seven years old and were of the smaller size would have allowed between $800 and $1,000 per unit if they were in good working condition. ...

Well I don’t remember what they said but they agreed to it anyway because we signed the agreement that way. ’ ’ And in connection with Exhibit 3 he was asked: “Q. ... Maber, that because each side wanted a different year you left the agreement at the word ‘ possession ’ and did not put in language that would have made it clear? ... Indeed, Bell in the South African Legal Dictionary, at p. 182, defines ‘‘ disposed of” as follows: ‘ to part with; to pass over the control of a thing to someone else.” ...