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Slipper 62,500 “ William C. Mainwaring 41,667 ‘‘ (including the share subscribed for by him in the Company’s Memorandum of Association) KR. ... Bruce Robertson 41,667 ‘ ‘ (including the share subseribed for by him in the Company’s Memorandum of Association). 290,000 shares 2. ... Mainwaring ⅙ Mr. Ker ⅙ Mr. Robertson ⅙ and the monies payable to the Company therefor will be paid by the parties in the same proportions.?? ...

., which as the name implies, was a company dealing in commercial paper, (2) Ferguson Truck & Equipment Co. ... On the asset side of the appellant’s balance sheets for the fiscal years ending November 1956, 1957 and 1958 under the heading 4 ‘Current Assets’’ the following item appears, ‘ Advance receivable—Ferguson Truck & Equipment Co. ... & R. Welding Ltd., Craig & Ralston Testing Co., Ltd., Vancouver Ditching Co., Ltd., and Craig & Ralston Construction Co., Ltd., (hereinafter referred to as ‘‘the Lions Equipment group’’ or ‘‘the borrowers’’) were engaged in negotiating a contract with Canadian Bechtel Ltd., as agents for West Coast Transmission Ltd., to test a West Coast natural gas pipeline for leaks. ...

The English Companies Act, 1948 (11 & 12 Geo. VI, c. 28) by Section 66 provides as follows: “66. (1) Subject to confirmation by the court, a company limited by shares or a company limited by guarantee and having a share capital may, if so authorized by its articles, by special resolution reduce its share capital in any way, and in particular, without prejudice to the generality of the foregoing power, may (b) either with or without extinguishing or reducing liability on any of its shares, cancel any paid-up share capital which is lost or unrepresented by available assets; ’ ’ The English Companies Act, 1877 (40 & 41 Vist., c. 26) provided by Section 3 as follows: “3. ... Vaughan Williams, L.J., at page 216 said: “We have to see whether there is any lost capital, and to what extent. ’ ’ He then discussed the circumstances and, after dealing with the propriety of using part of the reserve fund, said: “... ... It was strongly urged on behalf of the appellant that the definition of ‘‘loss’’ contained in Section 127(1) (w) should be applied in determining what is a “ capital loss sustained ’ \ Section 12(1) is as follows: “12. (1) In computing income, no deduction shall be made in respect of (b) an outlay, loss or replacement of capital, a payment on account of capital on allowance in respect of depreciation, obsolescence or depletion except as expressly permitted by this part.’’ ...

(hereinafter to be called " ‘ Pacific Oil Company’’) whereby the former were granted a licence, which I shall refer to as a "‘lease,’’ to drill one oil well on certain lands in the Province of Alberta, to operate the same, and to dispose of any petroleum products and gas if recovered therefrom in commercial quantities, upon the covenants, conditions and stipulations, in said agreement set forth. ... The Pacific Oil Company leased the said lands from The Calgary & Edmonton Corporation Ld., here called ‘‘the Head Lessor,’’ the latter corporation being the successor in title, by lease, to The Calgary & Edmonton Land Company Ld., and which lease is hereinafter referred to as ‘‘the Head Lease.’’ ... I do not think it is correct here to use interchangeably the words " 1 royalties ‘ ‘ and ‘‘units of production.’’ ...

(e) the term "‘Canadian enterprise’’ is defined in the same manner mutatis mutandis as the term ‘‘United States enterprise’’ ’; (f) the term " " Permanent establishment ’ ’ includes branches, mines and oil wells, farms, timber lands, plantations, factories, workshops, warehouses, offices, agencies and other fixed places of business of an enterprise, but does not include a subsidiary corporation. ...

The computation of 1955 taxable income of the company as determined by the re-assessment is: Taxable income declared by company $ 789.76 Capital cost allowance claimed by com pany $4,570.17 Capital cost allowance as determined by the Minister 104.67 Add to income as declared 4,465.49 Taxable income as revised and as assessed $5,255.25 Benjamin Richard Steen, the president of the company, testified respecting the 1946 acquisition of the property. ... At the time of the sale the rentals being derived from the buildings were: Zenith Electric Supply — $2,000.00 per month Herbert A. Watts Limited 855.00 u “ Stephen Sales Limited 541.66 u *: Trevelyan Manufacturing Co. 225.00 ‘:‘ cs $3,621.66 The annual gross income approximated $44,000.00 and the annual net income, before administration expense, was in the vicinity of $22,000. ...

But as I read the provisions of Section 19(1), the distribution of the company’s assets is deemed to be a dividend, in the circumstances named, only to the extent that ‘ ‘ the company has on hand undistributed income ’ ’. ... That would undoubtedly be the case with regard to the beer licence, the lease of the premises, the goodwill and the right to use the name “ Commercial”. ... Maclnnes & Arnold out of the proceeds of the sale of capital assets. ...

For that reason, " " building” is not a genus, nor can the words "‘or other structure” be regarded as general words in Class 3. ... London County Council (1899), 81 L.T. 450, and Regent’s Canal & Dock Co. v. ... That case should not be followed for two reasons: 1. that construction would appear to reduce 66 structure” to the equivalent of building and therefore make " " structure ‘ ‘ or the words, "‘other structure’’, entirely superfluous. ...

Lawson—A Plan for Marine Pipeline & Dredging Ltd.” presumably from an accounting firm, is unsigned; its paragraph 2 makes the suggestion, repeated in other written directives, that a necessary move would be to: (2) Obtain supplementary letters: patent for Marine Pipeline & '. ... Ltd. to Marine Pipeline & Dredging Co. Ltd., Eastern Terminal Elevator Co. ... Yours very truly, (signed) Gordon Secretary-Treasurer A lengthy reply to the latter communication, signed ‘ Arthur ’ ’ (Gilmour), dated April 10, 1963, was forwarded to Lawson. ...

As Kerwin, J., as he then was, pointed out in Montreal Light, Heat ‘& Power Consolidated v. ... MINISTER OF NATIONAL REVENUE, Appellant, and i STEWART & MORRISON LIMITED, Respondent. ... The letter states: In response to your request we are pleased to submit below a record of amounts received by Stewart & Morrison, Inc. from Stewart & Morrison Limited as capital contributions and loans payable. ...