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" " Saint-Malo” 792.47 Depreciation recaptured 5,962.20 Legal fees 1,505.34 $71,410.30 Less: Portion of unabsorbed 1948 loss $7,803.03 Unabsorbed 1950 loss 7,240.39 $15,043.42 $56,366.88 Less reported loss for 1951 $38,533.32 Net taxable income $17,833.56 The appellant objected to the assessment, with the exception of the item of $1,505.34 for legal fees, but the Minister confirmed it. ... It would seem that the purchaser had inspected La Grande Hermine ‘ ‘ at Bremerhaven and had found her condition to be satisfactory. ... There would be no doubt concerning the appellant’s contention if it was established that "‘the proceeds of the disposition of the two vessels to the extent that they were used for replacement under conditions satisfactory to the Canadian Maritime Commission. ‘ ‘ What is the evidence on this point? ...

Next comes, on the longitudinal side of the cardboard container, a chemical and pharmaceutical nomenclature of the various contents compounded in ‘ ‘ Limmits ”; I quote: “Contents: This package contains 6 Limmits. ... S-2, a package of ‘‘ Afternoon Tea, assorted biscuits’’, made by the well-known English manufacturers, Peek, Frean & Co. ... Methionine Ingredient D Reduced Iron Ingredient E ’ ’ Lastly, I cannot detect how the definitions, hereunder, of the word “biscuit ’ could enhance the suppliants’ demands. ...

At page 7, he said: " " The question is whether this is a loss incurred by the taxpayer in the production of his income. ... At page 260, he said: " " Now in this particular case we have come to the conclusion on the evidence, that damage or loss of this kind must be regarded as incidental to the business of stevedoring. ... I think the disbursements are such as are made for that purpose. ’ ’ What is meant is that the disbursement must be made for the purpose of enabling a person to earn the profits in the trade. ...

Candy, chocolate, chewing gum and confectionary that may be classed as candy or a substitute for candy. fifteen per cent. ’ ’ Section 23 of the Excise Tax Act, chapter 100 of the R.S.C. 1952, and paragraph 16 of Schedule I thereto, are to the same effect. ... (Name of Purchaser). ’ ’ The plaintiff produced and showed to the secretary-treasurer of the defendant corporation as Exhibits “4” and ‘‘5’’, dated March 7 and March 31, 1952, respectively, on which the secretarytreasurer of the company admitted the following certificates had been endorsed, ‘‘ We hereby certify that the goods covered by this entry are to be used in, wrought into, or attached to taxable articles for sale. ... If, by being included in, or forming part of the same package as the chewing gum they were ‘ attached ” to it within the meaning applied by the plaintiff to that word in the regulation, it might be necessary to decide whether so much of the regulation is authorized by the statute. ...

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. ...

"" (b) That, in the alternative, if the shares of the said Company were not reduced or redeemed as aforesaid within the meaning of subsection 1 of section 16 of the Income War Tax Act, which the Respondent does not admit but denies, in any case, as a result of the readjustment of the capital stock of the said Domestic Gas Appliances, Limited in accordance with the above mentioned Supplementary Letters Patent, the whole of the said undistributed income in the hands of the said Company at the date of such readjustment was capitalized and is therefore properly taxable in the hands of the shareholders of the said Company pursuant to section 15 of the Income War Tax Act. ff A copy of the Supplementary Letters Patent, and the audited statement of the corporation as of December 31st, 1937 (Exhibit 1), and the audited statement for the year ending December 31st, 1938 (Exhibit 2), were filed. ... The difficulty that arises is due to the word " " capitalize ‘ ‘ which is most inapt. ... What has to be asked and answered in this case is how could they be ‘capitalized’ in accordance with those Acts, without either leaving the holder of the new shares liable to pay them up with new money or sharing out, the profits to the allottees, whether in cash or in account, so that the share-out of the money should be used to pay up the shares. ’ ’ In my opinion a company may add undistributed income to capital so as to (a) issue shares to the extent to which it still has shares authorized but unissued or (b) inerease the authorized capital and issue new additional shares or increase the paid-up capital in each share thereby increasing the par value of each share. ...

The initial question to be considered is whether the expenses in question were ‘‘exploration and development expenses’’ incurred by the appellant in ‘ searching for minerals ’ ’ within those words in subparagraph (ii) of paragraph (c) of subsection (3) of Section 83A. ... Appreciation of this fact, concerning which much persuasive evidence was led by the appellant, is essential to an appreciation of the appellant’s case, I need not set out the sense in which mining engineers use the word ‘ ‘ prospecting ’ ’. ... The difference between the positions taken by the parties in connection with this question has to do with the effect of subsection (5) of Section 83 which provided, in effect, in respect of the years when the expenses in question were incurred, that there shall not be included in computing the income of the appellant ‘‘ income derived from the operation ’ ’ of the new mine. ...

The fiat herein was granted by Angers, J. on the following affidavit of William Vincent Scully: "‘ 1. ... Jans vel Smith (1731) Bunb. 300 the statement that the defendant " " was in suspicious circumstances, and that the debt was in danger of being lost’’ was held not to be sufficient. ... In my opinion the affidavit is insufficient and the proceedings are irregular. ‘ ‘ I come to a similar conclusion in the present case. ...

The Shorter Oxford English Dictionary has several definitions of the word ^construction” including: "‘The manner in which a thing is constucted or formed ’ ’. ... It was laid down by the Privy Council in the case of Montreal Coke & Mfg. ... (ii) in this case none of the profits whether profits divisible among the shareholders, profits subject to excess profits tax or profits available for income tax, was ascertainable for a certainty until the appeal had been heard and the final decision given. (111) all the expense in dispute was incurred before the final determination of what the profits, in any of those senses, amounted to; consequently the expense was allowable as a deduction for income tax and for excess profits tax purposes. ‘ ‘ As stated in the ‘‘ Editorial Note’’ the successive steps in the reasoning upon which the decision was based were as follows: " " (1) an admissible deduction must represent an outlay in order to earn profits, as distinct from a disbursement of profits earned; (2) an expense incurred in ascertaining the profits may be said to be an outlay in order to earn profits; (3) in the circumstances under consideration the profits were not ascertained until the appeal to the Special Commissioners had been heard and finally decided; (4) the legal and accountancy expenses of the appeal were, therefore, deductible for both taxes. ‘ ‘ The judgment is a lengthy and interesting one and I have been advised that it is now under appeal. ...

Perhaps " salary ‘ is more frequently applied to annual employment than to any other.” ... Decision of the Court of Appeal, [1908] 2 K.B. 385, affirmed. ’ ’ In the case of Stott (Baltic) Steamers, Ltd. v. ... Andehson [1895] 1 Q.B. 749 there really was no category at all. ’ ’ In Anderson v. ...