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Grant, Regional Supervisor for the Veterans Land Act has the opportunity to purchase 120 acres of land @ $875. an acre and has requested our assistance for a non-revolving advance of $50,000. ... In that ease the Court unanimously agreed with Hyndman, D.J.’s findings with reference to the appellant, that ‘ ‘ Having acquired the said property there was no intention in his mind to retain it as an investment, but to dispose of the lots, if and when suitable prices could be obtained”. ...

Section 40, R.S.C. 1952, c. 148, as amended by Section 59(1), ce. 40, of the Statutes of Canada for 1952-53 and made applicable to the 1953 and subsequent taxation years, reads as follows: ‘440. (1) There may be deducted from the tax otherwise payable by a corporation under this Part for a taxation year ‘an amount equal to (a) in the case of a corporation of a class prescribed by a regulation made on the recommendation of the Minister of Finance for the purposes of this paragraph, 5%, and (b) in the case of any other corporation, 7%, of the corporation’s taxable income earned in the year in a province prescribed by a regulation made on the recommendation of the Minister of Finance. (2) In this section, taxable income earned in the year in a province ’ means the amount determined under rules prescribed for the purpose by regulations made on the recommendation of the Minister of Finance.’’ ... C.R. 202; [1943] C.T.C. 281—a decision of the President of this Court—it was held: ‘ That the exemption provisions of a taxing Act must be construed strictly and a taxpayer cannot succeed in claiming an exemption from income tax unless his claim comes clearly within the provisions of some exemption section of the Income War Tax Act; he must show that every constituent element necessary to the exemption is present in his case and that every condition required by the exempting section has been complied with.’’ ... Anderson & Co., [1892] 1 Q.B. 108. The headnote is in part as follows: “Order XLVIII. ...

He refers to the former as a ‘ net royalty’’ and to the latter as a ‘‘working interest’’. ... On the 1952 return the occupation is shown as ‘‘Oil Management’’ and his employers are listed as ‘‘ Various’’. ... The term ‘‘ working interest’’ is not used in the agreement. The receipts of which the syndicate was entitled to a share are described as ‘‘The revenue from production”. ...

Puis encore, le paragraphe (7) et dernier du statut de 1952: " (7) Sous réserve de modifications qui peuvent y être apportées, ou d’annulation qui peut être prononcée lors d’une opposition ou d’un appel sous le régime de la présente Partie et sous réserve d’une nouvelle cotisation, une cotisation est censée être valide et exécutoire nonobstant toute erreur, vice de forme ou omission dans ladite cotisation ou dans toute-. procédure s’y rattachant en vertu de la présente loi.” ... Passant sous silence neuf (9) autres transactions de même nature, je ferai une brève allusion à la pièce 34, du 4 avril 1952, relatant les conditions d’une sorte d’association entre Laurin et un nommé Jack Cummings qui se décrit comme étant un * real estate developer and investor’’, aux fins de construire six (6) maisons de rapport ou conciergeries par l’intermédiaire de la firme Janper Construction Ltd., sur des terrains de l’appelant. ... Quelques mots encore concernant deux décisions britanniques où fut traité, bien que sommairement, ce point de * l’initiative ou affaire d’un caractère commercial”. ...

(p. 166): “... But it is equally well established that enhanced values obtained from realization or conversion of securities may be so assessable, where what is done is not merely a realization or change of investment, but an act done in what is truly the carrying on, or carrying out, of a business....” ... Livingston (1926-27), 11 T.C. 538, Clyde, L.P., à la page 542 (in fine) dit: “... I think the test, which must be used to determine whether a venture such as we are now considering is, or is not, ‘ in the nature of trade’, is whether the operations involved in it are of the same kind, and carried on in the same way, as those which are characteristic of ordinary trading in the line of business in which the venture was made. ...

Drummond with warranty and guarantee that the annuities or sums of money hereinafter mentioned will be duly paid to her as follows:... ” Then the deed provides that Mr. ... The relevant parts of this section read as follows: ‘ 8. (1) In determining the aggregate net value and dutiable value respectively, an allowance shall be made for debts and encumbrances... ... And elause 2 continues as follows: “... and so long as the child’s annuity and child’s increased annuity as the case may be shall be paid to her under the provisions of this Deed shall support maintain bring-up and educate in a manner suitable to her position in life the child and pay for all such board lodging clothes tuition and other matters ordinary and extraordinary as Mrs. ...

The provision in question reads: “It is understood and agreed that if on or before the date provided herein for completion of the sale and purchase the Purchaser shall not (a) have obtained all necessary permits from all governmental or administrative bodies having jurisdiction in the premises allowing the erection and operation on the lands which are the subject of this agreement of a retail shopping centre, the buildings of which shall have a minimum ground floor area of 25% of the lands covered by this agreement and a maximum height of 35 feet, and (b) have obtained from the Department of Highways all permits required for such a shopping centre allowing access to the same directly from the adjacent public highway, (c) have obtained the approval of the Grantor’s engineers to a site plan as described in Schedule C ’ herein hereto annexed, which approval shall not be unreasonably withheld, the Purchaser may either complete the purchase, in which case it shall have no claim against the Vendor for the fulfilment of the above conditions (a) and (b) and (c) or otherwise, or the Purchaser may by notice given on or before the said date of completion terminate this agreement....”? ... What happened in fact was, however, quite different, and I do not regard it as in any real or practical sense the equivalent of a mere realization of the capital asset represented by the option. ’ ’ Much more than the option and its value was involved. ...

& T.’s Leading Cases, 8th ed. 820; Fowkes v. Pascoe (1875), 10 Ch. ... As a further consequence of the unity of joint ownership, the important right of survivorship, which distinguishes a joint tenancy of real estate, belongs also to a joint ownership of personal property.’ ”’ So far as the capital is concerned, I therefore reject the submission that in a case of this kind the wife is presumed to have no interest in the joint property during the joint lives. ... & K. 262, 39 H.R. 944, where at page 273 he said: “It was further contended that the circumstance of the testator’s power over this chose in action continuing after the transfer and up to his death differs this from the case of advancement to a child. ...

Though the test is stated negatively in Section 1102, the critical question in the present appeal with respect to all three types of deductions is whether the property was acquired, or the expenditure was incurred ‘for the purpose of gaining or producing income ’ ’ from the property or from a business and the onus of satisfying the Court that the answer should be in the affirmative rested on the respondent. ... The re-assessment for the year 1961 will be restored and the re-assessment for the year 1962 will be referred back to the Minister for re-assessment on the basis that the respondent is not entitled to any of the deductions in question in this appeal and, subject to this alteration, on the basis of the judgment of the Tax Appeal Board. 1 *“(1) Notwithstanding paragraphs (a), (b) and (h) of subsection (1) of section 12, the following amounts may be deducted in computing the income of a taxpayer for a taxation year: (a) such part of the capital cost to the taxpayer of property, or such amount in respect of the capital cost to the taxpayer property, if any, as is allowed by regulation;” 2 +1100. (1) Under paragraph (a) of subsection (1) of section 11 of the Act, there is hereby allowed to a taxpayer, in computing his income from a business or property, as the case may be, deductions for each taxation year equal to (a) such amounts as he may claim in respect of property of each of the following classes in Schedule B not ex ceeding... ” ...

Now, possession may be possession by the owner, or it may be possession in the name of or for another; and it was, of course, essential, in the premises, to specify that ‘possession’ alone would be sufficient to incur the penalty, ‘whether’ the person found in ‘ possession’ of the spirits was ‘the owner thereof or not’. ... The point is that the vehicles ‘have been used or are being used for the purpose of removing the same ’; and it is immaterial to whom the vehicles belong. ... S.C.R. 271, at 285, ‘ In the enforcement of fiscal law, of statutes passed for the protection of the revenue or of public property, such provisions are as necessary as they are universal, and neither ignorance of law, nor, as a general rule, ignorance of fact, will prevent a forfeiture when the proceeding is against the thing offending, whether it be the smuggled goods or the purloined fish, or the vehicle or vessel, the instrument or abettor of the offence.’ ...