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During the taxation year 1965 the respondent had a house at 2025 Lansdowne Road where he lived with his wife and two daughters, at a distance of about one and one-half miles from the Royal Jubilee Hospital. ... Section 12(1) (a) and are properly deductible and none of them in my opinion can properly be classed as personal or living expenses within the prohibition of Section 12(1) (h) ”. Hence the question here is whether or not the home of the respondent, 2025 Lansdowne Road, was a. base of this respondent’s operations as in the Cumming case. ...

Even if the ‘ ‘... transaction... (had been) an isolated one... (however) this would not necessarily) exclude it from the category of trading or business transactions of such a nature as to attract income tax to the profit therefrom.’’t [2] (words in brackets are mine). ... Clara Fish who had died on March 9, 1953 — that is to say, some time before the sale of the property by Salmon on September 22, 1953, so the amount was now due to Mrs. ... C.R. 622 at 631; [1948] C.T.C. 326 at 334; affirmed, [1949] S.C.R. 706; [1949] C.T.C. 196. 3 * Article 180 of Notarial Code; Cardinal v. ...