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On-the other hand, there are two other cases which have been cited and which are well known, the first being Esar v Her Majesty the Queen, [1974] CTC 34; 74 DTC 6062, and the other, the case of E R Squibb & Sons Ltd v MNR, [1973] CTC 120; 73 DTC 5139. ...

The income of the two appellants in the year in question from such employment was — Mr Fred Goring $14,339.51 and Mr Dennis Goring $6,818.02. ...

On December 10, 1964, Mr Craig secured the donation abovementioned by hypothecating a second mortgage on the same property at 133 Riverview Road, Rosemere — Mr and Mrs Craig’s residence. ...

In the same year, the appellant acquired Cascade News Ltd — a company engaged in the distribution of racing forms. ...

This inventory was made up as follows: Press Parts $30,373 Tool Steel $11,904 Factory general supplies $ 8,647 $50,924 It was admitted that these supplies could not be, and were not, consumed in the course of the appellant’s 1968 taxation year. ...

Stankievech, Trochu, Alberta $1,000.00 Daphne Stankievech, Trochu, Alberta 1,000.00 —Leo Stankievech, Three Hills, Alberta 1,000.00 Lorrina Stankievech, Three Hills, Alberta 1,000.00 —Aaron Stankievech, Trochu, Alberta 1,000.00 Margaret Stankievech, Trochu, Alberta 1,000.00 — William Cunningham, Three Hills, Alberta 1,000.00 Victoria Cunningham, Three Hills, Alberta 1,000.00 —Ruth Hanna, Trochu, Alberta 1,000.00 Henry Hanna, Trochu, Alberta 1,000.00 —George Stankievech, Trochu, Alberta 1,000.00 Gerda Stankievech, Trochu, Alberta 1,000.00 —Walter Stankievech, Three Hills, Alberta 1,000.00 Ursula Stankievech, Three Hills, Alberta 1,000.00 $14,000.00 B. ...

This was further emphasized by Mr Weldon where he says, at p 98, line 10: If there’s something that’s untoward about a matter, it’s up to you to find out where it breaks down — right? ...

In the deceased’s will there are (a) two potential gifts, one to the wife of the deceased and the other to the children or, if the children are no longer living, to the grandchildren of the deceased, if the wife does not remain a widow; (b) an order of succession, that is, two categories of persons who successively inherit the estate and (c) a period of time — the period during which the wife remains a widow. ...

As well, the appellant incurred on its own behalf development costs as follows: 1956 $ 28,277 1957 560,029 1958 280,879 1959 12,810 1960 1,178-------- $883,173 Of the original costs here in issue, only $170,272 has not been recognized as a deductible expense by the tax authorities. ...

My feeling is that section 125 was primarily intended to stimulate employment by the granting of opportunities for smaller businesses to increase their working capital but, in commenting on this section when increasing the limits, the Honourable Minister of Finance stated: “... this provides up to $11,500 in additional cash flow to every eligible small businessman in the country. ...