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Previous net income declared $ 7,329.62 Add: Profits Lot 106 MTL._. $18,036.15 Lot 101 & 99 MTL. 50,000.00 St. ...

Reference may be made to the following cases: Deputy Minister of National Revenue for Customs & Excise v. ... Indeed, the respondent’s representative before the Board referred to them at various times as ‘‘containers’’, ‘ 'bread shipping carriers”, ‘‘delivery containers’’, ‘‘wire shipping containers’’, "wire delivery trays”, and ‘‘bread shipping containers’’. ...

The provisions of Section 40A pertinent to the present appeal read as follows: “40A. (1) There may be deducted from the tax otherwise payable for a taxation year by a manufacturing and processing corporation an amount determined by the following rules: ’ (The detailed rules for determining the amount of the deduction are then set out but are not reproduced here since they are not material to a consideration of the present appeal.) “(2) In this section, (a) ‘manufacturing and processing corporation’ means a corporation that had net sales for the taxation year in respect of which the expression is being applied from the sale of goods processed or manufactured in Canada by the corporation the amount of which was at least 50% of its gross revenue for the year, but does not include a corporation whose principal business for the year was (i) operating a gas or oil well, (ii) logging, (iii) mining, (iv) shipbuilding, (v) construction, or (vi) a combination of two or more of the classes set out in subparagraphs (i) to (v) inclusive; (Paragraphs (b) to (d) are not reproduced herein.) (3) For the purpose of paragraph (a) of subsection (2) (a) goods processed or manufactured shall be deemed not to include goods that have been packaged only...’’ ... Here it is plain that Section 40A of the Income Tax Act is dealing with manufacturing and processing corporations generally and that the words, ‘‘manufacturing’’ and ‘‘ processing’’ as used in subsection (2a) of Section 40A are used in their ordinary unrestricted senses. ...

., said: ‘ ‘ The question for decision is, therefore, whether said profit was capital accretion, or, income subject to tax. ...

The character or nature of the transaction must be viewed in the light of the circumstances under which it was embarked upon and its surrounding facts. ’ ’ The decision was affirmed by the Supreme Court of Canada. ...

Manning for her own use absolutely. ’ ’ The testator appointed his three children Harold Ernest Manning (the appellant herein), Luella Muriel Manning, and Doris Anita Manning as executors and executrices of his said will. ...

As I have pointed out, the determination of whether a child is ‘‘a child qualified for family allowance ’ ’ within the meaning of the statutory definition depends on the status of the child in the last month of the taxation year in which the expression is sought to be applied, but it is obvious that the determination of whether a child was a ‘‘child not previously qualified for family allowance’’ within the meaning of the opening words of the section cannot depend on a similar test. ...

Cas. 473 at p. 478; he added that one “must find words to impose the tax, and if words are not found which impose the tax,* it is not to be imposed. ’ The same learned judge expressed a similar opinion in the case of Partington v. ... Exch. 19); " It is a well-established rule that the subject is not to be taxed without clear words for that purpose, and also that every Act of Parliament must be read according to the natural construction of its words’.’’ ...

The section is in Part IV of the Act, dealing with ‘‘Special provisions relating to the incidence of the tax’’, and immediately under the heading ‘‘ Transfers to Evade Taxation’’. ... Attorney General (1869) L.R. 4 H.L. 100 at p. 122, where Lord Cairns made the classic statement: " If the person sought to be taxed comes within the letter of the law he must be taxed, however great the hardship may appear to the judicial mind to be. ...

Goodman was a member of the law firm of Goodman, Cooper, Cohen & Farano, and the said law firm and in particular Mr. ... Guest, [1898] 1 Q.B. 759 at 764 per Lindley, M.R.: ‘... Where an attorney intrusted confidentially with a document communicates the contents of it, or suffers another to take a copy, surely the secondary evidence so obtained may be produced. ... Holmested & Langton’s Ontario Judicature Act, 5th Edition, at p. 1032: “Secondary Evidence. ...