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& S. 751 at page 754. Benten v. Taylor Sons and Co., [1893] 2 Q.B. '274. ... Equally so the financing in the United States is a condition and not a consideration..The ' The covenant to pay United States dollars for such consideration, namely, the appellant’s borrowing in the United States, would be ultra vires of the Alberta Company and the Westcoast Company. ... As Kerwin '. J., as he then was,, painted out in Montreal Light, Heat and Power Consolidated V. ...

Schultz & Company, a firm of consultants in the field of forestry and professional engineering. ... Schultz & Company, participated in a cruise of the timber limits owned by the appellant and found Block 350 comprised a total area of approximately 300 acres of which only 127 acres carried merchantable timber having a volume of 721,000 feet, board measure. ... In the three years from 1950 to 1952, inclusive, miscellaneous income comprised: 1950 1951 1952 Poles and piling and salvage $1,748.91 $2,425.03 $ 2,134.23 Stumpage receipts 0,100.57 2,386.73 19,966.83 Interest on bonds 300.00 300.00 300.00 Interest received 4.14 21.51 65.07 Sales of rock 250.00 Sales of gravel 95.00 Commission 2.50 3.00 4.00 Discounts earned 33.24 64.25 69.81 Sundry 60.00 Rents of yarder and donkey 891.09 $7,439.36 $5,355.52 $23,431.03 The inclusion of stumpage receipts in the income of the appellant for the years 1950-1952 inclusive seemed to be of special importance but counsel for the appellant and respondent agree the term ‘‘stumpage receipts’’ is a misnomer and that the income shown under this classification actually was derived from the sale of logs cut on timber limits owned by the appellant or on which it held cutting rights. ...

M.N.R., [1951] C.T.C. 1, Cartwright, J., says (p. 7): ‘ ‘It is suggested that the words in Section 3 of the Income War Tax Act ‘profits from a trade, or commercial or financial or other business or calling’ also show that the word ‘business’ is used in contradistinction from the word ‘calling’. ... ’ The transaction as explained by the appellant in his testimony would appear to be of the nature of transactions put through every day in the world of business or finance or commerce. ... This description in my mind covers ‘‘ trading and business transactions’’ as understood in the ordinary sense. ...

"‘the following special business will be submitted in the form of Special resolutions... ’’, and then followed the resolutions in question. ... D. 532 at 547, said: "In the New British Iron Co. case (1898) 1 Ch. 324 the articles required the directors to possess a share qualification, and provided that the remuneration of the board should be an annual sum of £1000 to be paid out of the funds of the Company, and it was held that, although those provisions in the articles were only part of the contract between the shareholders inter se, the provisions were, on the directors being employed and accepting office on the footing of them, embodied in the contract between the Company and the directors.... “... ... The directors in the present case being unwilling’—in this case unable—‘to appoint additional directors under the power conferred on them by the articles, in my opinion, the Company in general meeting has power to make the appointment.’ ”’ Applying that principle to this case I hold that, while the directors had the power under the Articles of Association to fix their own salaries as officials, they were unable, for the reasons I have already given, or were unwilling, to exercise such power, the company in general meeting had the power to do so. ...

The then relevant Sections of the Act were as follows: — Paragraph A—First Schedule— (a) With respect to Normal Tax. ... Best, Ryley & Company (1893) 68 L.T. 76, it was held that the word “employed” in—“the stevedores to be appointed by the charterers but to be employed and paid for by the owners”—meant to be employed as a servant. ... Reason quoted by Walsh, J. in the Carter case (supra), it was held that a person whom a postmaster requested to assist him in sorting letters was a “person employed by or under the Post Office” under Section 47 of 7 Will 4 & 1 Vict., c. 36. ...

M.N.R., [1954] 8.C.R. 82; [1954] C.T.C. 34; Robert Addie & Sons Collieries Limited v. ... Anaconda American Brass Ltd., [1956] A.C. 85; Montreal Coke & Manufacturing Company v. ... Section 11(1) (a) was designed to allow capital costs to be written off as such and clearly applies — as paragraphs (c) and (cb) do not — to the costs of a capital nature incurred before the business was commenced. ...

. • Sumptuous meals, under a tropical sky or in air conditioned comfort. • Sparkling entertainment... steel drum bands, Bahamian dancers, limbo meringue, bossa nova, native night clubs. e An emerald beach, a jade-colored pool. e Water sports, lawn sports, golf, horse racing. @ Sightseeing, shopping and sunning! ... Sometime later each participant was presented with a souvenir brochure of the trip — the opening page of which read as follows. ...

Judgment upon the said application was reserved, and subsequently by order of the Supreme Court dated the 2nd day of July, 1965, it was ordered that: “... the liability, if any, to pay a certain Federal Sales Tax imposed by the Excise Tax Act of 1952, Revised Statutes of Canada, Chapter 100, as amended, rests upon The John Bertram and Sons Company Limited having regard to the provisions of an Agreement dated the 15th day of April, 1963 made between Atlas Steels Company and The John Bertram and Sons Company Limited...” ... Paragraph 18 referred to in paragraph 15 is headed ‘‘ Price Adjustment’’ and reads as follows: The price for the Mill shall be subject to the following adjustment: (a) the amount of any Federal or Provincial Sales Tax imposed by law; (b) the amount of any increase or decrease resulting from changes required by Atlas under paragraph 8(c); and (c) charges for installation services under paragraph 19; (d) penalty and bonus adjustments under paragraph 6. ... I accept his conclusion with the realization that I am not bound to abide by it upon the rule of stare decisis but rather upon what Brett, M.R. described in The ‘‘ Vera Cruz" (1884), 9 P.D. 96 at 98 as ‘‘comity among judges.’’ ...

. $ 60,588.32 Nassau therefore deducted the amount of $60,588.32, computed as above, as a terminal loss in computing its income for the fiscal period ending June 28, 1963 and in doing so relied on the provisions of Section 1100(2) of the Regulations. ... DONALD APPLICATORS LTD., GODFREY BUILDING PRODUCTS LIMITED, WHITEMUD BUILDING SUPPLIES LTD, GRAHAM EXCAVATING & EQUIPMENT LTD. SAWYER BUILDING SUPPLIES LTD., McKINNEY PLUMBING & HEATING LTD. CYPRUS BUILDING PRODUCTS LTD., HIGGS CEMENT & MASONRY LTD. ...

Minden, Exhibit ‘‘H’’ with respect to agreements for sale purchased from. a person named Seaton and Exhibit ‘‘ A” with respect to the transaction involving Beatrice Minden. T now summarize the facts and cireumstances surrounding the purchase of the Zingrone mortgages. '. ... By reason of the withdrawal of members of the Syndicate the respondent’s interest in the mortgages changed from 25 per cent at the outset in 1949 to 33 ⅕ per cent on the retirement of the Pape brothers at the end of 1954, then to 50 per cent on the retirement of Mr. ...