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’ ’ This test was approved by the Judicial Committee of the Privy Council in Tata Hydro-Electric Agencies, Bombay v. ... His view was that it was a ‘ payment on account of capital” made ‘‘with a view of preserving an asset or advantage for the enduring benefit of a trade. ’ ’ In my opinion, the legal expenses incurred by the appellant are not distinguishable in principle from those held to be not deductible in the Dominion Natural Gas Company ease (supra). ... At page 133, Lord Macmillan said: "‘If the expenditure sought to be deducted is not for the purpose of earning the income, and wholly, exclusively and necessarily for that purpose, then it is disallowed as a deduction. ‘ ‘ and later, on the same page: " Expenditure, to be deductible, must be directly related to the earning of income. ...

In these appeals, as in the appeals of Alpine Dry wall & Decorating Ltd., the sole question is whether the appellant is associated with Jager Holdings (Calgary) Limited within the meaning of the word ‘‘associated’’ as used in Section 39 of the Income Tax Act. ... In view of the conclusion I reached in Vineland Quarries & Crushed Stone Limited v. ... For the reasons expressed in the appeals of Alpine Drywall & Decorating Ltd., which are being filed concurrently herewith, I must conclude that it does not. ...

They explained the intention of the decedent in setting up the so-called The Harshman Foundation ’ namely, that he was interested in assisting students of need who might with financial assistance in their education be able to take their place in Canadian society in a more substantial way and that in so assisting such persons through the Foundation, that in some measure the so-called brain drain ’ ’ to the United States might be abridged. ... The appellant in argument, submitted that “The Harshman Foundation ’ ’ was not an inter vivos or testamentary trust in the same way as was held in M.N.R. v. ... Section 7(1) (d) of the Estate Tax Act, as amended in 1960, substantially enlarged the number of organizations in Canada to which inter vivos or testamentary gifts could be made which would qualify for deductions for the purpose of computing the aggregate taxable value of property passing on the death of a deceased donor for the purposes of estate tax by the addition of the words ‘‘or to the making of gifts to other such organizations in Canada all or substantially all of the resources of which were so devoted ’ ’. ...

La personne qui reçoit l’allocation doit l’affecter exclusivement 2‘1 l’entretien, au soin, 2‘1 la formation, 2‘1 l’instruction et 2‘1 l’avancement de l’enfant, et, si le Ministre, ou le fonctionnaire que les règlements autorisent à cet égard, est convaincu que l’allocation n’est pas ainsi affectée, le versement en doit être discontinué ou fait à quelque autre personne ou organisme. ’ ’ S.R.C. 1946, 10 Geo. ... Les griefs de l’appelant à l’égard de ces dispositions législatives sont résumés à l’article 6 de l’avis d’appel; je pense qu’il suffira de reproduire ce raccourci pour en donner une idée juste: ‘ 66. ... L’article 91 de la constitution de 1867 édicte que: ‘ ‘... l’autorité législative exclusive du Parlement du Canada l’étend à toutes les matières tombant dans les catégories de sujets ci-dessous énumérés... 3. ...

Section 1101(3) enacts the following: “ (3) For the purpose of this Part and for the purpose of Schedules C and D (a) a timber limit or a right to cut timber from a limit shall be deemed to be a separate class of property...” ... Subsection (3) of Section 1101 hereunder also bears the specific title of ‘‘Timber Limits and cutting Rights’’: "(3) For the purpose of this Part and for the purpose of Schedules C and D (a) a timber limit or a right to cut timber from a limit shall be deemed to be a separate class of property... ’ ’ I might also mention Section 1102(2) to the effect that: “ (2) The classes of property described in Schedule B shall be deemed not to include the land upon which a property described therein was constructed or is situated.’’ ... In brief, applying Section 20(5)(e)(ii) (supra) the Minister deducted the proceeds of sale from the undepreciated capital cost as it was before the sale and determined that ‘ ‘ the undepre ciated capital cost of property of that class at the expiration of the year’’, deductible under Section 1100(2), was $26,759.30. ...

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Bank of Nova Scotia (1885) 11 S.C.R. 1 at 10; Gunn & Company Ltd. v. ... It goes back into stock at inventory prices. ‘ ‘ The witness said that the quantity of containers returned was between 75% and 85%. ... " " 54. After examination of the taxpayer ‘s return the Minister shall send a notice of assessment to the taxpayer verifying or altering the amount of the tax as estimated by him in his return. “2. ...

EXPLORATION AND MAINTENANCE OF ORGANIZATION Presentation — Appraisal 1. ... Purchase of shares in existing company. $0 — $25,000 Plateau — rarely $100,000. ... (iii) Direct application in wholly-owned project $100,000 — $500,000 plateau (.. ...

On August 19, 1950, Bowen & McLaughlin addressed a letter (Exhibit 8) to Messrs. ... On September 8, 1950, Standard Gravel & Surfacing of Canada Limited wrote to Mr. ... Henderson testified a few moments ago that that temporary advance by you to Bowen & McLaughlin of $200,000.00 capital, which you hoped National would be able to provide, was that ever treated as an advance in Bowen & McLaughlin of the National contribution to the capital of Bowen & McLaughlin? ...

The place of (4) is in fact taken by administrative action, the character of which is determined by the Minister s free choice. ’ ’ While this statement has no judicial authority it is reasonably correct. ... There would be no decision within the meaning of the statute if there were anything of that sort done contrary to the essence of justice. ‘ ‘ In The Queen v. ... Similarly in the second case, Pioneer Laundry & Dry Cleaners Limited v. ...