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According to Dickson, C.J. at page 126 (S.C.R. 48; D.T.C. 5065): ”... neither the Income Tax Act nor the weight of judicial authority permits the courts to ignore the direct use to which a taxpayer puts borrowed money. ... What was said by Dickson, C.J. in the extract cited above was that ”... the taxpayer must satisfy the Court that his or her bona fide purpose in using the funds was to earn income.” ... But in final terms, what was said by Dickson, C.J. at page 129 (S.C.R. 55; D.T.C. 5067) in Bronfman Trust, governs the present case: ”... the courts must deal with what the taxpayer actually did, and not what he might have done, Matheson v. ...

A Well, I got a frantic call one night about — I remember it was just before we went home so I figured it was about five o’clock at night — from the Department, and in the first place I was surprised because I didn’t know they worked that late. ... In view of these provisions and the decisions of the Privy Council in McHugh v Union Bank, of the Supreme Court in Smith & Rhuland Ltd v The Queen Ex Rel Brice Andrews et al [6], and of this Court in The Queen v Stevenson Construction Co Ltd [7], I am of the opinion that the authority of subsection 44(1) to make refunds is permissive and leaves the authority charged with its administration with a discretion whether or not to grant the refund. ...

In my opinion, the fact that these periodic payments of money by the association to the appellant were called “subscriptions” — the word used by the legislature in section 16, which in any case is a neutral term as such, as Casey, J. noted in his reasons in Richelieu Royal v. Duclos, [1950] K.B. 714, at pages 717-18 — or were called “advances”, does not affect the matter. ...

With respect to “garden seeders” the Tariff Board itself in Mercury Tool & Stamping Limited v The Deputy Minister of National Revenue for Customs and Excise (1962), 2 TBR 328 held that a lawn spreader was not a graden seeder not because it was not an agricultural implement (though it also held that it was not) but because it was for seeding lawns and not gardens. ... I have also turned up a case involving a toll clause in a railway act in which the phrase “‘all sorts of manure” was held to include artificial as well as natural fertilizers (Aberdeen Commercial Co v Great Northern (Scotland) Railway (1878), 3 Ry & Can Traffic Ca 205). ...

Minister of National Revenue [3] *. In that case, an Indian woman who had been working in a hospital which served primarily her Reserve community and which was adjacent to but not technically on the Indian Reserve was exempted pursuant to paragraph 87(1)(b) from paying tax on her employment income. ... Elaborating on the latter, the appellant submits that while the majority of his work is performed off the Reserve, this situation is no different than that in Nowegijick v. /?., ...

Amounts to be included in income for year (1) Without restricting the generality of section 3, there shall be included in computing the income of a taxpayer for a taxation year, (b) Alimony — any amount received by the taxpayer in the year, pursuant to a decree, order or judgment of a competent tribunal or pursuant to a written agreement, as alimony or other allowance payable on a periodic basis for the maintenance of the recipient thereof, children of the marriage, or both the recipient and children of the marriage, if the recipient was living apart from, and was separated pursuant to a divorce, judicial separation or written separation agreement from, the spouse or former spouse required to make the payment at the time the payment was received and throughout the remainder of the year; The Tax Review Board concluded that:... amounts to be included in income by virtue of section 56(1)(b) of the Act must be received exactly according to the terms in the relevant order or agreement, and such terms must include details of the regularized pattern of payment agreed upon. ... However, in this Court the parties agreed that LaBrash had paid the respondent $3,000 in the 1976 taxation year. 2 *Dorila Trottier v MNR, [1968] CTC 324; 68 DTC 5216 AT 32, [5219]. 3 f For a similar view — see The Queen v Pascoe, [1975] CTC 656; 75 DTC 5427 at 658, [5428] ...

., concurring): — This appeal is from an order of the Trial Division of October 12, 1995, which partially lifted a stay order of that Court dated November 26, 1993. ... Metropolitan Stores (MTS) Ltd.; Manitoba Food & Commercial Workers, Local 832 v. ...

., [1996] 2 CTC 144 Hugessen J.A: — This is an appeal and a cross-appeal from a decision of the Trial Division which allowed in part claims by the respondent in respect of certain alleged overpayments of the tax imposed by section 23 of the Excise Tax Act R.S.C. 1985, c. ... Wampole & Co., [1931] S.C.R. 494, [1931] 3 D.L.R. 754 where the distribution of free samples was held to be “use”. ...

.: — The parties hereto have agreed that, despite the small amount involved, this appeal is an important one since it is a test case for a substantial number of other potential appellants whose appeals from assessments of income tax arising from largely similar facts, depend on the outcome of the appeal. ... The first meeting discussed ”... the question of taking Liquor Board Branch members off the job to escalate the Public Service/ Government Employment strike”. ...

Freman, Hardy & Willis Ltd., [1939] 2 K.B. 1 at pages 6 and 11). Where “income” appears in subsection 83(5), it implies the profit in each year, that is, the profit derived in each year, as represented by the proceeds of sales in excess of the expenditures in that year. ... When the 36 months’ period ends the enterprise enters a new era — an era untouched by the relieving provision. ...