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He also refers to the statement of Row- latt, J. at an earlier stage in the same case when in referring it back to the Commissioners he said ‘‘I do not indicate which way it ought to be, but I commend the Commissioners to consider what took place in the nature of organizing the speculation, maturing the property, and disposing of the property, and when they have considered all that, to say whether they think it was an adventure in the nature of trade or not. ’ ’ In the present case, it would appear that appellant did nothing in connection with the maturing or disposing of the property itself, merely dealing with same at all times as part and parcel of the hotel business. ...

Without restricting the generality of section 3 there shall be included in computing the income of a taxpayer for a taxation year (b) amounts received in the year or receivable in the year (depending upon the method regularly followed by the taxpayer in computing his profit) as interest or on account or in lieu of payment of, or in satisfaction of interest; ’ ’ It may be noted that interest which is not received in the year is not income in the ordinary sense of the word because it does not come in. ...

Funds, or as stated by you, $30,616.33 in Canadian Funds. ’ ’ Subsequently, it transpired that of the amount of $29,250.32 referred to in Mr. ...

On the back of that this statement appears: ‘This card presented to any U.S. immigrant inspector at a port of entry of the United States will be accepted as prima facie evidence of rightful holder’s status as a lawful permanent resident of the United States on date of issue ’ ’ and so on. ...

& D. Holdings Inc. the said land having an area of 4,500,966 square feet. 5. ... & D. Holdings Inc. were owned by Caracas Investment Corporation. 10. ... & D. Holdings Inc. and Advance Holdings Ine. On March 7, 1949 D. & D. ...

In the case of the defendant Tees & Persse Limited, the excess values found on the fresh appraisals amounted to $131,947 and the amount of additional duty and taxes directed to be paid on the amended entries came to $63,955.18. ... The amount of additional customs duty and taxes found payable by the defendants as the result of these determinations was, in the case of the defendant Watt & Scott (Toronto) Ltd., the sum of $158,215.18 and, in the case of the defendant Tees & Persse Limited, the sum of $68,825.30. ... There will, therefore, be judgment for the plaintiff against the defendant Watt & Scott (Toronto) Ltd. for $158,215.18 and costs; and judgment for the plaintiff against. the defendant Tees & Persse Limited for $68,825.30 and costs. ...

In 1947 the Robert Reford Company Limited (hereinafter referred to as the Company ’ ’) owned lands and buildings, the original cost of which had been $433,433 on which the Company had been allowed prior to 1947 a depreciation allowance of $208,289.73 pursuant to Section 6(1) (n) of the Income War Tax Act. ... Anaconda American Brass Ltd., [1956] A.C. 85 at page 100 [[1955] C.T.C. 311]: “The income tax law of Canada, as of the United Kingdom, is built upon the foundations described by Lord Clyde in Whims ter & Co. v. ... I find therefore that the Company did not incur a loss of $148,433 from the sale of the property in question in 1947 but rather realized a capital profit of $59,856.73 and that the assessment of appellant’s income for the 1962 taxation year as made in the notice of re-assessment dated January 30,-1968 is correct and appellant’s appeal against this assessment is therefore dismissed, with costs. 1 * Section 82(7) reads as follows: 82. (7) For the purpose of subparagraphs (iii) and (iv) of paragraph (a) of subsection (1), (a) where depreciable property of a taxpayer (as defined by subsection (5) of section 20) has been disposed of in 1949 or a subsequent taxation year, the capital loss arising from the disposition shall be deemed not to be more than the actual capital cost of the property to the taxpayer minus the capital cost thereof as determined for the purpose of section 20, and (b) where depreciable property of a taxpayer (as defined by subsection (5) of section 20) has been disposed of in 1949 or a subsequent taxation year, the capital profit or gain arising from the disposition shall be deemed not to be more than the proceeds of the disposition (as defined by the said subsection (5)) minus the capital cost of the property to the taxpayer as determined for the purpose of section 20. ...

Les porteurs d’actions privilégiées n’ont pas le droit d’assister ni de voter aux assemblées de la société. ’ ’ Kn 1944, vu que la société progressait, il fut décidé d’étendre ses activités et d’entreprendre la fabrication du lait en poudre. ... Dans le texte de l’article se trouvent les paragraphes suivants: ‘‘Pendant cette campagne d’emprunt qui débutera le 1er juin 1946 pour prendre fin vers le 1er octobre de la même année, la Société Coopérative Agricole du Canton de Granby émettra pour la somme de $275,000 de parts privilégiées dont la valeur nominale au pair sera de $50 la part, portant intérêt non cumulatif au taux de 5 %. ... Je cite: ‘ 37. La nouvelle société coopérative agricole doit répartir son capital-actions conformément au paragraphe 7 de l’article 5 de la présente loi, sur une base de cinq actions de dix dollars ou de dix actions de dix dollars. ...

Vers la fin de l’exercice financier, l’intimée, connaissant le prix net de la récolte, détermina le montant du surplus de ses opérations et passa, le 6 octobre 1947, la résolution suivante: ‘* Proposé par Euclide Beaudry, secondé par J. ... La preuve m’a convaincu que, règle générale, à la fin de l’année financière de la Société, si le montant dépassait le chiffre jugé nécessaire à la continuation de ses activités, l’exédent, ou à peu de chose près, était distribué aux membres planteurs au prorata des montants crédités à leurs comptes respectifs à la " * réserve pour planteurs’’. ... It was assessed for income under the Income War Tax Act (R.S.C. 1927, c. 97) in respect of certain sums which it retained, from the gross returns of sale of grain, as a ‘commercial reserve ’ and as an ‘elevator reserve’. ...

Mortgage $40,000.00, 5144:°%, payments monthly $273.50 principal & interest. ... Net approx. $7,000.00 after payment mortgage & expenses. Cash needed $45,000.00. ... Location 1516 Burnaby St., only 2 blocks to beach & shopping. Gross income approx. $30,000.00 per yr. net income approx. $17,000.00, mtge. $105,000.00 6% monthly payments. $747,00 principal & interest, sell cash to mtge. ...