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If the definition of 4 " income ‘ ‘ contained in the first paragraph of sec. 8 of the Income War Tax Act was apparently borrowed from The Assessment Act, R.S.O. 1914, ce. 195, s. 2(e), reproduced in substance although not literally in R.S.O. 1927, ¢. 238, s. 1(e), subsec. ... Gavit, 268 U.S. 161. ‘ " As held below, the bequest to Mrs. Whitehouse was not one to be paid from income but of a sum certain, payable at all events during each year so long as she should live. ... Here the gift did not depend upon income but was a charge upon the whole estate during the life of the legatee to be satisfied like any ordinary bequest. ‘ ‘ In the case of Helvering v. ...

On the appeal to the Minister, the assessment was affirmed on the ground that the expenses sought to be deducted were 1938 expenses and not deductible from 1939 income under sec. 6(a) of the Income War Tax Act, R.S.C. 1927, c. 97, which reads: " " 6. ... Counsel for the appellant contended that there was nothing in sec. 6(a) defining the time of the term " " laid out or expended ’ ’; that if a disbursement or expense was wholly, exclusively and necessarily laid out or expended for the purpose of earning the income it was deductible from such income when it was laid out or expended; that the deduction was allowable by good accounting practice and that since it was not excluded by the section it should be allowed. ... ’ ’ This test was approved by the Judicial Committee of the Privy Council in Tata Hydro Electric Agencies, Bombay v. ...

That in determining the ‘income’ for taxation purposes of the Appellant for the calendar year 1928 accumulating in his hands for the benefit of unascertained persons or persons with contingent interest there was disallowed as an expense the following items— "‘Dominion Income Tax:— "Paid Jan. 12th, 1928, balance of tax for years 1918, 1919 and 1920 $ 8386. 15 " ‘ Paid May 21st, 1928, balance 1921 assess- ment:- 446.67 "Paid Nov. 9th, 1928. balance 1923 and.1925. assessments 12,836.45 "Paid April 30th, 1928, 1927 tax 11,588.36 "Paid Dec. 4th, 1928, balance of 1927 tax_ 10,164,46 $35,872.09 "‘United States Income Tax paid on income earned in the State of Michigan for the year 1928 431.18 $36,303.27” It is well to be noticed that while the assessment appealed from comprises the sum of $509.83 "‘for legal costs paid to McLeod and Bell and other solicitors’’, the respondent, both by the admission and its statement on defence, abandoned this amount and by para. 7 of the defence admitted the amount as a proper deduction in arriving at the taxable income and to that extent the assessment is to be adjusted. ... One part is paid to A, one part to B and the third part is set aside and is called and described as the come accumulating ’ The word "‘accumulating'' is here used gerundially, that is as a verbal noun rather than as a verb; it is used just to earmark it as the fund for unascertained persons or persons with contingent interest and which is taxable in the hands of the Trustee. ... The expression " 1 income accumulating ’’is used only as a means of describing and designating that part of the income from the total and upon which the Trustee is liable to be taxed. ...

The amounts involved were as follows: May 31, 1957 — $ 4,000 1958 — $ 4,400 1959 — $ 17,232 1960 — $ 13,250 In the same years the aggregate dividends paid to all shareholders by the little companies were approximately 1957 — $ 85,370 1958 — $181,555 1959 — $282,066 1960 — $198,860 following which they were unable to continue their regular 8% dividend payments due to the development of a depressed rental market (Agreed Statement of Facts, paragraphs 34 to 36). ... As an employee he would be receiving an income which could be used as an argument that this was his chief occupation for purposes of income tax ‘ leaving any gains from stock transactions in the best position to argue as of a capital nature’’. ... He had a 25 % interest in Pacifie Coast Securities but had nothing to do with the management of it when it bought a share interest in Bata Petroleums of which one of his later associates, Frank 8. ...

By it, the appellant’s appeals were allowed in part to reflect a revision of the net income of the partnership as follows: Net Income Assessed Revised Net Income 1950 $ 8,165.00 $ 8,810.94 1951 6,313.80 5,464.39 1952 15,048.41 14,266.12 The appellant thereupon appealed to this Court, and the Minister cross-appealed, though the cross-appeal was abandoned at the opening of the trial. ... For that purpose he might bring evidence before the Court notwithstanding that it had not been placed before the assessor or the Minister, but the onus was his to demolish the basic fact on which the taxation rested. ♦ * # The allegations necessary to the appeal depend upon the construction of the statute and its application to the facts and the pleadings are to facilitate the determination of the issues. ... Claimed Disallowed Insurance..- $ 30.00 $ 30.00 Repairs & Maintenance $159.91" Auto $126.00 650.91 486.89 Truck 265.00 391.00 Operating expenses of farm machinery (except repairs) 1,011.11 283.90 $800.79 The officer admitted, however, that he had vouchers which the Minister would allow under the item headed ‘‘Operating Expenses” amounting to $1,209.79 and $28.15 in excess of what had been claimed in respect of small tools. ...

It provided as follows: “20. (1) The value of every annuity, term of years, life estate, income or other estate, and of every interest in expectancy, shall be determined, (i) if the succession does not depend on life contingencies, on the basis of compound interest at the rate of four per centum per annum with annual rests; and (ii) if the succession depends on life contingencies, on the basis of interest as aforesaid, together with the standard of mortality as defined in Table II below; and Tables I, III and IV, below, which are derived from the bases aforesaid, shall be used so far as they may be applicable in the valuation of any succession. ’ ’ The tables referred to this regulation were entitled as follows: “TABLES The Tables hereby approved pursuant to Section 34 of the Act and referred to in Regulation 20 are as follows: Table I PRESENT VALUE OF DEFERRED GIFTS * * oe Table II PRESCRIBED STANDARD OF Mortality * x * Table III PRESENT VALUE OF LIFE INTERESTS or Life ANNUITIES * * x PRESENT VALUE OF an ANNUITY FOR a TERM Certain” The figure 15.41547 appears in Table III as the value of an annuity of $1 per annum for life for a person of the age which Millicent Elizabeth Burns had attained on June 23, 1953. ... The other purpose of the Act for which determinations of value must be made is the ascertainment of ‘ dutiable value ’ ’ by which additional rates of duty prescribed by Section 11 are governed and to which both the initial and the additional rates are applied. ... The value of every annuity, term of years, life estate, income, or other estate, and of every interest in expectancy shall for the purposes of this Act be determined by such rule, method and standard of mortality and of value, and at such rate of interest as from time to time the Minister may decide, and the value so determined shall be deemed to be the fair market value thereof. ’ ’ The substitution of this provision seems to me to have wrought a considerable change, and it may well be that, on its present language, the scope of Section 34 has been made wide enough to apply to the valuation of the interest in question as part of the aggregate net value of the estate of Michael John Burns. ...

“I, therefore, told my office nurse, ’ ’ says Dr. Appleby, ‘‘ to deduct from my income the pay-off share since no tax was due on such sums.”’ ... In June, 1946, he began working as accountant and‘ ‘ income tax advisor ’ ’ for Dr. ... The witness, required to elucidate item 12 of Schedule C ‘‘ Payment to accountant debited to fees account in General Ledger not allowable as an expense: $500 ’ ’, answers that this was an advance to him for fees and travelling expenses. ...

Mason (Exhibit A8), which letter begins ‘‘Further to our discussions as to ways of minimizing current income taxes ’ ’ etc. and includes the following: Dealing with the current year only, it would be posible, under existing legislation, to do the following: 1) Have C.T.C. ... By letters of August 9, 1966, the Department of Insurance reported to the Minister that the ‘ ‘ allowance ’ designated would be sufficient to meet the proposed benefits (Exhibits A83 and AS—l). ... Those plans were commenced with the letter of April 4, 1966 from Helliwell, Maclachlan & Co. to L. ...

I give, devise and bequeath the whole of my property... to my trustees to hold upon the undermentioned trusts, namely % *: * (4) To sell, call in and convert into money all the rest and residue of my estate... *#* (6) Upon my death to divide all the rest, residue and remainder of my residuary estate into twelve equal shares and to deal with such shares as follows * III * (c) My Trustees shall set aside the remaining three (3) of such shares as a trust fund to be known as ‘the Charities Fund’ and shall invest and keep such fund invested and subject to the acceptance and performance by both the charitable organizations hereinafter named of the conditions hereinafter mentioned my Trustees shall divide the Charities Fund equally between the East TORONTO GENERAL HOSPITAL of Toronto and the FIRST AVENUE BAPTIST CHURCH of Toronto (to be used and applied for the general purposes of the said Church); the payment to the said Hospital, including any income then accrued on its share, to be made in one lump sum and the payment to the said Church, including any income accrued on its share or portion thereof to the time or times of payment to be made in three (3) equal annual instalments, commencing not later than one year after my death. ... " " Thus, in Re Cowley, 53 L.T. 494, a testator gave certain leasehold property to his son ‘subject to payment of debts, funeral and testamentary expenses’, and it was held that those words were apt to create a charge on the property given but not to create any personal liability.” ... Brett, L.J., concurred and added: “... I should have supposed that this case was governed by the case of Wigg v. ...