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As to whether the award of damages is properly to be regarded as profit from business for purposes of sections 3 and 9(1) of the Income Tax Act, I am of the view that the rule stated by Diplock, LJ, as he then was, in London & Thames Haven Oil Wharves, Ltd v Attwooll, [1967] 2 All ER 124 at 134 ff, is to be applied. ...

Bonnyville No. 87, MD (part) 054 894 0.9 993 (Medley area) 053 705 0.6 1,175 056 895 0.5 1,790 057 826 0.5 1,652 055 853 0.4 2,132 Sub-total 4,173 2.9 1,439 Grand Centre (part) 062 797 0.6 1,328 063 564 3.2 176 064 326 0.5 652 065 870 1.0 870 Sub-total 2,557 5.3 474 ——— Cold Lake (part) 059 897 1.3 690 060 1,115 3.2 348 Sub-total 2,012 4.5 448 I note that two enumeration areas in the table, EA 063 and 060, do not meet the population density requirement yet they were included in the urban areas of Grand Centre and Cold Lake. ...

I have searched several dictionaries including The Shorter Oxford English Dictionary, 3rd edition revised, Britannica World Language Dictionary, Funk & Wagnall’s New Standard Dictionary of the English Language, The Random House Dictionary of the English Language, The Living Webster Dictionary and Thorndike-Barnhard (American dictionary). ...

.: — These two appeals were heard together on common evidence by agreement of the parties. ...

It is to be noted that, having purchased the heater for $197, the appellant used it as a source of profit by parting with possession of it to a customer for a net rental of $2.50 or $2.99 per month and that, in addition to parting with possession of the heater during that period, to earn that rental, the appellant had to incur certain expenses, namely, (a) it had to install the heater at the beginning of each lease, which involved, in 1966, labour $27.05 wiring (labour & material) 22.45 material 14.90 transportation 12.00 Hydro inspection 3.00 overhead and profit 5.60 $85.00 and, in 1967, similar amounts totalling $100; (b) it had to service the heaters during the term of the lease; (c) it had to remove the heater at the end of the lease; and (d) it had, in certain cases, to pay the manufacturer either $28 or $36 for reconditioning the heater between leases. ...

Reference was also made in this judgment to the judgment of Lord Cooper in Lawrie v Muir, [1950] SC (J) 19 at 26 (which was quoted with approval by Cartwright, CJC in his dissent in Wray) which passage reads as follows: The law must strive to reconcile two highly important interests which are liable to come into conflict — (a) the interest of the citizen to be protected from illegal or irregular invasions of his liberties by the authorities, and (b) the interest of the state to secure that evidence bearing upon the commission of a crime and necessary to enable justice to be done shall not be withheld from courts of law on any mere formal or technical ground. ...

.: — This appeal was heard together with the appeal in Court File No. ...

He thus explained that he had obtained a booklet from Revenue Canada, which was filed in evidence, entitled Registered Charities: Questions & Answers. ...

But subsection 248(1) provides that for the purpose of the Income Tax Act '. office ‘means’’ the position of an individual entitling him to a fixed or ascertainable stipend or remuneration and includes a judicial office, the office of a Minister of the Crown, the office of a member of the Senate or House of Commons of Canada, a member of the legislative assembly or a member of a legislative or executive council and any other office, the incumbent of which is elected by popular vote or is elected or appointed in a representative capacity and also includes the position of a corporation director;... ...

The costs of goods sold by the plaintiff for the 1968 year were computed, for purposes of determining the profit as reported in its financial statement, as follows: Depreciation and Total Cost Depletion Content Opening Inventory— $22,858,389 $ 955,186 January 1, 1968 Cost of Goods 39,218,737 4,006,524 Manufactured $62,077,126 $4,961,710 Deduct Closing Inventory— $25,879,966 $1,299,281 December 31, 1968 $36,197,160 $3,662,429 It bears repeating that the amount in issue in the instant appeal becomes the depreciation and depletion content ($955,186) in the opening inventory of January 1st, 1968. ...