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The appellant’s hotel, hereinafter referred to as the ‘‘ Forbes’ Hotel,’’ is located at Shuter and Mutual Streets in the City of Toronto. ...

For the taxation year 1948 the following provisions enacted by Section 16, subsection 4 of c. 63 of the Statutes of Canada, 1947, were in effect: "‘A corporation whose chief business is that of mining or exploring for minerals is entitled to deduct from income, as defined in the said Act, of the year of expenditure, an amount equal to all prospecting, exploration and development expenses incurred by it in searching for minerals during the year 1948 if the corporation files certified statements of such expenditures and satisfies the Minister that it has been actively engaged in prospecting and exploring for minerals by means of qualified persons and has incurred the expenditure for such purposes. ’’ For the year 1947, Section 8, subsection 9, of the Income War Tax Act provided as follows: "A corporation whose chief business is that of mining or exploring for minerals is entitled to deduct from the aggregate of the taxes under this Act and the Excess Profits Tax Act, 1940, payable by it in respect of the year of expenditure, twenty percentum of all prospecting, exploration and development expenses incurred by it in searching for minerals during the year 1947; provided that no such deduction shall be allowed unless the corporation files certified statements of expenditures and satisfies the Minister that it has been actively engaged in prospecting and exploring in Canada for minerals by means of qualified persons and has incurred the said expenditures for such purposes.” ...

Woodifield (1906) A.C. 448, at p. 452; 5 T.C. 215, at p. 219; Clerical, Medical & General Life Ass. ...

.), undertook, among other things, for a period of 97 years, to work, manage and operate the system of telegraph of the defendant company with the right to use and occupy all the offices, stations, buildings and property of the company, save and except the board room, with the adjacent secretary’s room and part of vault; and furthermore the contractors bound and obliged “ (6) themselves to pay all costs and expenses of operation of every description, including municipal taxes and assessments in the property owned by the company, etc.” ...

& P. Main Sewerage Board v. Bensted [1907] A.C. 264. No one can be held to make a profit or gain by dealing with himself only; two parties are needed, and under the pool scheme, the associations being the agent of the farmer, they are one and the same. ...

Every purchaser of a berth in a sleeping car or of other sleeping accommodation on a railway train shall pay to the person selling the berth or other sleeping accommodation for the Consolidated Revenue Fund in addition to the price paid therefor, a sum equal to ten per cent of the said price, provided that in no ease shall the tax imposed by this subsection be less than twenty-five cents/ ‘ The controversy here relates to these two taxes. ...

(to be referred to hereafter as ‘‘ Rice Mills’’), as sales tax, under the provisions of The Special War Revenue Act, the sum of $9,741.55, which with penalty interest amounted to $11,004.87, on November 30, 1936. ...

In The Rosyth Building & Estates Co., Ltd. v. P. Rogers (1918-24), 8 T.C. 11 at 17, the Lord President said:— “It may in the ordinary case be difficult to determine the point at which mere ownership of heritage passes into the commercial administration by an owning trader, but that is a question of fact of a kind which is not infrequently met with under the Income Tax Acts...” ...

“Office” is defined as follows in Section 127(1) (aa) (now 139(1)(ab)): “127.(1) In this Act, (aa) ‘office’ means the position of an individual entitling him to a fixed or ascertainable stipend or remuneration and includes a judicial office, the office of a Minister of the Crown, the office of a member of the Senate or House of Commons of Canada, a member of a legislative or executive council and any other office, the incumbent of which is elected by popular vote or is elected or appointed in a representative capacity and also includes the position of a corporation director; and ‘officer’ means a person holding such an office;’’ “Employment” is defined in Section 127(1) (1) (now 139 (l)(m)): “127. (1) In this Act, (1) ‘ employment’ means the position of an individual in the service of some other person (including His Majesty or a foreign state or sovereign) and ‘servant’ or ‘employee’ means a person holding such a position;’’ In Johnston v. ... Stubbs, [1925] 2 K.B. 753, and observing that in that case Atkin, L.J., had “found an element of revenue in the profit which he was there considering largely from the fact that there was no investment of capital”, Lawrence, J., said at page 741: “... ...

., in delivering the unanimous judgment of the Court, said at page 564 [[1959] C.T.C. 217]: ‘*,.. ... British Insulated & Helsby Cables, 10 T.C. at page 182, I conceive the scheme of that part of the Act and of Schedule D, which deals with profits or gains from trade and deductions which can be made therefrom, to be this: that one must arrive at profits or gains in the ordinary commercial or business sense. ...