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(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. ...

It was under no restriction, contractual or otherwise, as to its disposition, use or enjoyment. ’ ’ I adopted the test of income thus laid down by Mr. ... To put it in another way, can an amount in’a taxpayer’s hands be regarded as an item of profit or gain. frühis business, as long as-he holds it subject to specific andunfulfilled conditions-and his right to retain it and apply it to his own use has not vet accrued, and may never accrue ’ ’ These remarks are applicable in the present case. ...

Now the only suggestion that the goods were delivered "‘on consignment ‘ ‘ is the use of those words on the delivery slips (Ex.1). ... There at page 781 the Lord President (Clyde) stated the principle in these words: " " It is, however, quite consistent with this that a prudent commercial man may put part of the profits made in one year to reserve, and carry forward that reserve to the next year, in order to provide against an expected, or (it may be) an inevitable, loss which he foresees will fall upon his business during the next year. ...

Justice LeBel who held as follows: “ (2) This Court doth declare that the power of appointment given to John Alexander Russell of the income from his share of the estate of Thomas Alexander Russell, deceased, under para. 9(e) of the last Will and Testament of Thomas Alexander Russell was validly exercised by the last Will and Testament of the said John Alexander Russell, AND DOTH ORDER AND ADJUDGE THE SAME ACCORDINGLY.”’ ... In my view, the only part of paragraph (b) that would have any application to this case is the phrase ‘ a payment on account of capital”, and the question narrows down to this: ‘‘ Were these legal expenses a payment on account of capital?” ... And at p. 120 he added: It appears to me that the legal expenses which were incurred by the respondent company did not create any new asset at all but were expenses which were incurred in the ordinary course of maintaining the assets of the company, and the fact that it was maintaining the title and not the value of the company’s business does not, in my opinion, make it any different. ’ ’ In the Borax case Lawrence, J., quoted with approval the statement of Sargant, L.J., in B. ...

.—.. ” and in particular were not “rentals” or “royalties” as foreseen in Section 6(a) of the Protocol to the U.S. ... Quillet, then, narrows down the word ‘‘secret’’ to one of ‘its Several adaptations ‘ ‘secret de fabrique”, which is: Le fait pour un employé d’un établissement industriel de révéler les secrets de fabrication qui y sont appliqués, soit à un étranger, soit °- même à un Français, constitue un délit sévèrement réprimé par la loi pénale.. ... Canada—Trinidad & Tobago Article X subsection 2. Article 11(5) of the Canada-U.K. ...

Houston on discovery, pp. 4 and 7 and exhibit P 2): on the instalments of July and Aug. 1937 on September 30, 1937 "" © instalment of September 1937 on October 30, 1937 ‘6 66 lt October 1937 on November 30, 1937 66 ‘ November 1937 on December 31, 1937 lt December 1937 on January 31, 1938. ... Explaining the reason of the overpayment, Stadler made the following statements (p. 74): ‘€ À. ... This seems to me to be the only just, equitable and reasonable view to take of the legislators ‘ intention. ...

EXPLORATION AND MAINTENANCE OF ORGANIZATION Presentation — Appraisal 1. ... Purchase of shares in existing company. $0 — $25,000 Plateau — rarely $100,000. ... (iii) Direct application in wholly-owned project $100,000 — $500,000 plateau (.. ...

In other words, I am asked to find that there should be included in the section some limitation on the words ‘business operations’’ such as “business operations which result in income’’ or ‘‘ business operations which result in profit’’. ... The words are " whose assets are situate entirely outside of Canada’’. I have for the moment omitted reference to that part which appears in brackets, ‘‘ (excepting securities acquired by the investment of accumulated income and such bank deposits as may be held in Canada)”. ...

The discussions and correspondence + we have had indicate that the views of Departmental officials on this matter or quite firmly held. ... That letter reads in part as follows: If you wish the Life Department figures to be taxed under Section 30 of the Income Tax Act, the approximate taxes thereon- would be: 1959 (re $ 1,746.00) $ 380.91 1960 (re $22,179.00) $4,112.81 1961 (re $23,314.00) $4,198.00 At the same time the Casualty taxable amounts would be subject to tax at usual corporation rates by a separate calculation. As an alternative, if you prefer, and on the assumption you confirm the figures in the first paragraph, we are prepared to assess as follows: 1959 1960 1961 Life $ 1,372.00 ($. 1,447.00) $ 18,150.00 (Loss) Casualty 24,018.50 108,855.67 282,304.34 Taxable Amount $25,385.50 $107,408.67 $300,454.34 These taxable amounts would be taxed at the usual corporation rates set forth in Section 39 of the Income Tax Act and the rate as provided by the Old Age Security Act. ...

Included in the aforesaid balance was a parcel consisting of a little over two acres, the location of which is too far removed to be shown on the schedules but is roughly indicated on the later plan Exhibit 7 by the letter ‘ ‘X’ ’ marked in ink (hereinafter referred to as ‘‘Property X’’). the Latter In the summer of 1955 the Mormon Church of the Latter. ... As pointed out by counsel for the appellant, the contrary was held by Judson, J. speaking for the Supreme Court of Canada in Osler, H ammond & Nanton Limited v. ... C.R. 4 at 12; [1955] C.T.C. 323 at 330, where Ritchie, J. observed: T entertain no doubt as to the admissibility of evidence respecting subsequent transactions in order to establish that the particular transaction under consideration marked the commencement of a series of similar transactions or of a course of conduct in the nature of a trade or business. ’ ’ See also to the same effect, M.N.R. v. ...