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By Notice of Assessment dated July 2nd, 1971, the Respondent added to the income of Mr Nixon’s estate the following amounts with the corresponding descriptions on the assessment form: Unaccounted for funds deposited by $20,000 Lapp Photo Finishers Limited in the Bank of Nova Scotia, Marcn 21, 1967, and credited to R W Nixon loan account Benefit re sale proceeds of photographic $14,994 equipment owned by Hamilton Snapshot Service Limited and sold by R W Nixon to Allied Colour Film Service Limited and deposited in personal bank account with the Toronto-Dominion Bank, King & Bathurst, Toronto on December 18, 1967 In response to this, counsel for the respondent contended in his reply that, and I quote: 4. ... Thereupon Exhibit A-8 was filed to prove several withdrawals from the father’s loan account in the following amounts: R W NIXON — LOAN ACCOUNT Withdrawal Deposit Balance Sept 5/67 60.00 Sept 20/67 1,000.00 Oct 17/67 647.25 Nov 3/67 500.00 Nov 10/67 800.00 Dec 18/67 10,000 6,992.75 Mar 5/68 1,500.00 5,492.75 July 3/69 5,492.75 0 *R W N appropriated $4,994 upon sale of machinery Dec 15/67 It is to be noted that the first five withdrawals were effectuated in 1967, prior to the deposit of $10,000 into Mr R W Nixon’s loan account. ...

All the money Premura received during its existence was, except for some incidental returns on invested funds less losses suffered on investment, three payments — one of $14,624.25 received by Premura in May 1963, and two in 1964 totalling approximately $32,539. ... Perhaps the following quotation from the “Switzerland Law Digest” by Drs Pestalozzi and Gmuer of the Zurich Bar in the Martindale-Hubbell Law Directory (1966 ed, R R Donnelley & Sons Company, Chicago, Illinois) page 3278, concerning the incorporation of a Swiss joint stock company may explain why, according to the appellant, Dr Frick had asked for the moneys sent over in 1963: The following data have to be recorded in the Commercial Register: date under which the articles have been passed, corporate name and seat of registered office of the corporation, purpose, proposed length of existence, amount of capital, amount paid up, par value of shares, type of shares issued, property received in payment of shares,... ...

</p>] 16 It seems clear to me that subparagraph (x) is to be referred to if subparagraphs (i) to (ix) are inapplicable, as they obviously are in this case. 17 My interpretation of the meaning of subparagraph (x) is that, if less than 10% of the gross revenue of a taxpayer is “from the selling or leasing of goods manufactured or processed in Canada by it ” its profits do not fall within the definition of “Canadian manufacturing and processing profits” and therefore, by analogy, in order for its profits to come within that definition, more than 10% of its gross revenue must come from goods “manufactured or processed in Canada by it ”. ...

In 1973 the appellant was a representative for Richard & Frères Inc. of Ste-Foy, Quebec. ... In his 1973 income tax return the appellant claimed a gross income of $7,386.96: $5,047.50 in commission from Richard & Frères Inc, and the balance from Beau Rivage Construction Ltée. ...

In any event the total annual office expenses of the Venture shall not exceed 8V2 % of the total value of its sales invoices less any amount charged as sales taxes: The evidence indicates that these two clauses of the agreement were carried out which, in my view, greatly weakens the appellant’s contention that it manufactured or processed Dorothy Dean products. ... Richler RICHLER, LERNER, WOLMAN & CO, Chartered Accountants MMR:rk These documents taken singly or together indicate to me that the actual manufacturing of Dorothy Dean products was contracted out by the appellant company and manufactured or processed by Plastic Fabrics. ...

The key provisions of the agreement are as follows: (a) Overall agreement dated March 26, 1973 between the appellant and Nord Transport, Strandheim & Sensaker, hereinafter referred to as NTSS regarding the MV Hansa Bay: (i) Clause 1(b) provided that the vessel at that time was owned by Schiff- fahrtsgesellschaft Sensaker MS Hansa Bay, a German Company; (ii) Clause 1(c) provided that NTSS had charter rights to the vessel and also the right to subcharter her; (iii) Clause 1(d) stated that NTSS will become the sole owner of the vessel in January or February of 1975; (iv) Clause 2(i) stated that the parties were entertaining bareboat charter, hire-purchase, and management agreements contemporaneously with the overall agreement; (v) Clause 2(ii) also noted that the bareboad charter shall govern the terms of the appellant’s possession of the vessel until NTSS becomes the sole owner; thereafter terms of the hire-purchase agreement shall govern; bareboat charter payments are to be credited to hire-purchase agreement; (vi) Clause 5 stated that the appellant can obtain clear title and full ownership of the vessel after March 1, 1975 upon full payment of the balance of the purchase price; (vii) Clause 6 provided that if NTSS does not become the sole owner of the vessel by April 30, 1975, the terms of the bareboat charter shall govern, except that NTSS shall be required to give the appellant a sister ship for purchase at the same price with amounts paid on the bareboat charter credited to the purchase price; (viii) Clause 12 permitted assignment of appellant’s interest in bareboat charter and hire-purchase agreement as security for loan or guarantee; (ix) Clause 14 noted that if the vessel becomes a complete loss at any time after its delivery, NTSS is to recover the insurance proceeds in full, and from such proceeds: mortgages and other charges on the vessel will be paid: a designated amount will be retained by NTSS; and then a specified amount will be paid to the appellant. ... As can readily be seen, there were a number of interlocking complex agreements entered into between the appellant and Nord-Transport Strand- heim & Sensaker, a company organized and existing under the laws of Norway. ...

Furness, Withy & Co Ltd v MNR, [1966] CTC 482; 66 DTC 5358; 6. Coleman E Hall v MNR, [1970] CTC 510; 70 DTC 6333; 7. ... M Granatstein & Sons Limited v MNR, 13 Tax ABC 194; 55 DTC 396; 10. ... M Granatstein & Son Limited vs Minister of National Revenue, 13 Tax ABC, 194 at p 198 and p 199; 11. ...

Victor Peters, in The Hutterians — History and Communal Organization of a Rural Group in Manitoba, wrote at page 14: The economic basis for the colony is provided by a highly diversified form of agriculture. ... When, however, the government requires of us what is contrary to our faith and conscience — as swearing oaths and paying hangman’s dues or taxes for war — then we do not obey its command. ... But what God hath not ordained, what is not regular taxation — that is given, not as a duty and as the ruler’s due, but is given because one doth so willingly and because one agreeth thereto or, in most cases, because one is pressed and coerced to do so. ...

As 1968 was a peak year, he would have been financially better off to defer receipt of the cash payment until 1969, but he \ was. unaware of the consequences of that payment at the time. ...

Purchases of sheet metal by the appellant from October 1, 1967, to August 31, 1969, were as follows: Hartwil $ 454,606.00 From other sources for work contracted prior to November 27/67 411,476.00 Special project too large for Hartwil to handle 149,000.00 Other purchases 26,634.00------------- $1,041,716.00 7 Hartwil, while operating as a subsidiary, did have some outside sources of revenue. ...