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Breach of the statute is one thing, moral turpitude is quite another.’ ”’ So, the trial judge who had found the appellant guilty thought that he should not look upon it as guilty of moral turpitude or of wicked intention. ... Canada, [1924] S.C.R. 466, said (p. 468): ‘ ‘ The rule for the construction of a taxing statute is most satisfactorily stated, I think, by Lord Cairns in Partington v. ... M.N.R., [1959] S.C.R. 562; [1959] C.T.C. 215, Kerwin, C.J., of the Supreme Court of Canada said at page 564, in fine [[1959] C.T.C. 217]: “... ...

Fritz Braat testified that he was only 18 when the property was purchased from Houlton but it was always understood that he was to go into the partnership ’ ’ with his father and brothers. ... Huzevka & Son, together with the evidence of three payments which the appellant (the son who was regularly employed as laboratory technician) had made out of his own funds for the benefit of the farm. ... Whether he is free to and does enjoy the fruits of a partnership is strongly indicative of the reality of his participation in the enterprise. ’ ’ It appears from the evidence submitted that the three older sons, John, Marinas and Peter were partners with the respondent in the operation of the farms. ...

Carlin & Cholette es-qual, 62 S.C. 43, did not deal with estates tax but rather with the title to an immoveable sold by the wife. ... The judgment stated, "From the language used the most that could be inferred was that the testator would be satisfied to have his trustees make encroachments for any purpose or purposes whatcoever which were for the benefit of his sister. ’ ’ The case of Estate of Christina Maria Rowland v. ... From the language used the most that could be inferred was that the testator would be satisfied to have his trustees make encroachments for any purpose or purposes whatsoever which were for the benefit of his sister but it was evident that the right to encroach should not be regarded as coming within the definition of general power. ’ ’ A similar finding was made in another Tax Appeal Board case of Rowland v. ...

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.” ...

Gliksten & Son, Ltd. v. Green, [1929] A.C. 381, and Newcastle Breweries Ltd. v. ... Gliksten & Son, Ltd. v. Green (1929), 14 Tax Cas. 364) and Newcastle Breweries, Ltd. v. ... For these reasons, I have come to the conclusion that the amount in question was not‘ ‘ income ” or a revenue receipt which must be brought into account. ...

In the Interpretation section thereof (Section 16) the meaning of ‘ corporation tax ’ 1 is word for word the same as that of ‘ specific corporation tax” in the Regulation, including the words ‘‘either formally or in effect’’, and the exceptions are the same, including that applicable to rental or royalty in respect of natural resources within a province. ... Therein ‘‘corporation tax’’ was defined as follows: “ (1) In this agreement or any appendix thereto, unless the context otherwise requires, the expression,— (a) ‘Corporation tax’ means the tax or fee the imposing of which singles out for taxation or for discriminatory rates or burdens of taxation, either formally or in effect, corporations or any class or classes thereof or any individual corporation except—” There again are found the words ‘ ‘ either formally or in effect. ’ ’ The Province of Quebec by ec. 27, Statutes of Quebec, 1942, empowered its representatives to enter into an agreement in that form and similar enactments were passed by the other provinces. ... As stated by Davis, J., in Montreal Light, Heat & Power Consolidated v. ...

Section 11(1) (c) (i) and (ii), as re-enacted by 1950, c. 40, s. 5, are the pertinent paragraphs and they are as follows: “11. (1) Notwithstanding paragraphs (a), (b) and (h) of subsection (1) of section 12, the following amounts may be deducted in computing the income of a taxpayer for a taxation year: * * * (c) an amount paid in the year or payable in respect of the year (depending upon the method regularly followed by the taxpayer in computing his income), pursuant to a legal obligation to pay interest on (i) borrowed money used for the purpose of earning income from a business or property (other than property the income from which would be exempt), or (ii) an amount payable for property acquired for the purpose of gaining or producing income therefrom or for the purpose of gaining or producing income from a business (other than property the income from which would be exempt), or a reasonable amount in respect thereof, whichever is the lesser.” ...

Dunwoody & Company. In the taxation year 1962 this partnership bought the accounting practice of Morphy, Boyter & Adams of Trenton, Ontario for the sum of $20,000, and the bookkeeping practice of Lola and Frank Corcoran of Long Sault, Ontario for the sum of $5,101. ... I Goodwill $ 1.00 II List of all present and past clients of the Book keeping Practice, historical records, working papers, ledger cards, files and other records per taining to the services provided as set out on Schedule “A” to this Agreement $ 5,100.00 $ 5,101.00 In my view, the issue may be determined by answering two questions, namely, firstly, what is purchased goodwill? ... Rea, C.P.A., managing partner of Rea & Associates, New Philadelphia, Ohio. ...

J ohn’s Trust Syn dicate in 1952 $ 77,285.05 Less: Cost of same @ $1.00 per share 387,500.00 39,785.05 Proceeds of sale of shares of Canadian Collieries (Dunsmuir) Ltd. pur chased from Sunray Oils through participation in purchases by Ross Whittall Ltd.—14,650 shares $ 93,203.75 Less: Cost @ $38.50 per share 51,275.00 41,928.75 Adjusted Taxable Income assessed $132,642.76 For the year 195^: Taxable Income previously assessed $. 92,645.31 Add: Proceeds from sale of shares of Inland Natural Gas Co. ... —Sales Feb. 1, 1951 to June 12, 1952—43,500 shares $39,990.00 Less: Cost— 10,000 shares @8^ $ 800.00 33,500 @ 71AM 2,512.50 36,677.50 Adjusted Taxable Income assessed $71,823.35 For 1953: Taxable Income previously assessed $ 7,417.12 Add: Proceeds from sale of shares of Inland Natural Gas Co. ... John Oil & Gas Co. Ltd.) For the reasons given in the case of N orman R. ...

., are deducted from ‘‘income for the year” to obtain his “taxable income’’ for the year (Section 2(3)); and where he is a non-resident person, to obtain his ‘ ‘ taxable income earned in Canada ’ ’ for the year, the reasonably applicable part of personal exemptions, business losses, etc., are deducted from the part of his ‘‘income for the year” that may reasonably be attributed to what he did in Canada (Section 31).] ... It is only ‘‘the appropriate amount of such taxes paid to the United States of America” that is has agreed to allow as a deduction ‘‘ As far as may be in accordance with... ... Having regard to the terms of the stated case, which contains an agreement as to the judgment that is to be delivered depending on the conclusion reached by the Court, the appeals are dismissed with costs. 1 * Compare Interprovincial Pipe Line Co. v. ...