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., Graham Excavating & Equipment Ltd., Sawyer Building Supplies Ltd., McKinney Plumbing & Heating Ltd., Cyprus Building Products Ltd., Higgs Cement & Masonry Ltd., Polar Electric Ltd, Chappell Concrete & Masonry Service Ltd. v. ...

Howson & Howson Limited and Howson & Howson Co. (Cargill) Limited, [1970] CTC 36, 70 DTC 6055 CATTANACH, J. ... Howson 900 — William F. Howson (a son of W. Fred) 900 — Douglas Howson (a son of W. ... These three companies, Howson & Howson Limited, Howson & Howson (Cargill) Limited and Howson & Howson (Wingham) Limited carried on business until 1956. ...

The amount of this bid or " " bonus, ‘ ‘ as it was called, was not returned to the licensee. ... The Respondent argued that in fact this " " license ‘ is actually nothing more than a sale of goods and in support of that contention he referred to Marshall v. ... ‘ ‘ These decisions however were made before the passing of the Sale of Goods Act. ...

McTaggart, Hannaford, Birks & Gordon Limited v. Minister of National Revenue, [1952] CTC 385, 52 DTC 1218 THORSON, P. ... He contended that the omission of the words made no change in the law and that the ‘ ‘ losses ’ ’ that were deductible under Section 5(p), as it stood after the deletion of the words, were business operation losses just as they had been previously. ... In view of the wording of section 3(1) of the Act which provides among other things, that ‘ "income'"... includes... dividends...’, it is impossible for me to accept this proposal. ’ ’ The Board dealt with the matter again in Smith, Davidson and Wright Limited v. ...

Julius Kayser & Co. Ltd. v. Minister of National Revenue, [1938-39] CTC 334 ANGERS, J. ... Asked if the parent company furnished the appellant with any other services, the witness replied: " " very little. ’ ‘ The advances made to the parent company by the appellant are entered in the latter’s book in a current account in the name of Julius Kayser & Company, New York. It seems to me expedient to cite here a passage from Mutchler's testimony concerning this account: Q. * * * And in that current account Julius Kayser, New York, is credited with the purchase of raw silk made on your behalf? ...

Stewart & Company Limited v. Minister of National Revenue, [1946] CTC 311 0 ‘CONNOR, J. ... In 1927 see. 10 of this Act read: " 19. On the winding up, discontinuance or reorganization of the business of any incorporated company, the distribution in any form of the property of the company shall be deemed to be the payment of a dividend to the extent that the company has on hand undistributed income.’’ ... Failure to pay the tax within the prescribed time shall render the company liable for interest thereon at that rate of six per centum per annum until paid. ‘ ‘ In 1934 see. 19 was amended by striking out the words "‘in the taxation period 1930 and subsequent periods’’, leaving the section as it stood in 1927. ...

In the Shorter Oxford English Dictionary, 2nd Ed., “political” is defined as ‘‘of, belonging or pertaining to, the state, its government and policy ’ ’ and * " concerned or dealing with politics or the science of government’’. in the same value, "‘subdivision’’ is defined as "‘one of the parts into which a whole is subdivided; part of a part; a section resulting from a further division’’. ... The government, conduct, management and control of the University and of University College, and of the property, revenues, business and affairs thereof, shall be vested in the Board. ‘ ‘ Exhibit 1 is The University Act, R.S.O. 1937, ¢. 372. ... In considering the powers of that Board, Lord Haldane said: " " They are a body with discretionary powers of their own. ...

Manitoba Dairy & Poultry Co-Operative Ltd. v. Minister of National Revenue, [1957] CTC 400, 57 DTC 1278, [1957] CTC 401 THORSON, P. ... At this time we are pleased to advise you that your additional payments based on the savings realized by your Association are as follows: Lbs of Poultry shipped in 1947 @ 2. 52% —$ 8.97 “ “ “ “ 1948 @4.94%—$18.46 u u H 1949 @1.24%—$ 5.57 These will be paid out in accordance with our By-laws, subject to the approval of our members at each General Annual Meeting. ... The other headings were "" Credit to Share Acc’t”, $4.30 and “ “ Patronage Dividend”, $4.31. ...

B & B Royalties, Ltd. v. Minister of National Revenue, [1940-41] CTC 65 MACLEAN, J. ... By an agreement (hereinafter referred to as ‘‘the Trust Agreement”) dated July 8, 1936, and made between the Company, therein called the " ‘ Operator, ‘ ‘ and The Security Trust Co. ... I have not been satisfied that the assessment should have been made against the Company and the owners of royalty interests, as an "‘associa- tion ‘ ‘; at least I presently entertain serious doubts as to whether this could be done successfully. ...

Army & Navy Department Store Limited v. Minister of National Revenue, [1952] CTC 273, 52 DTC 1169, [1952] DTC 1168 ARCHIBALD, J. ... This statement is as follows: ‘ ‘ There are three companies involved in these proceedings, namely, Army & Navy Department Store (Western) Limited (hereinafter referred to as the ‘Western company’); Army & Navy Department Store Limited (hereinafter referred to as the ‘Alberta company’) and Army & Navy Department Store Limited (hereinafter referred to as the ‘Saskatchewan company’). ... Cohen) (2) The Alberta company—the shareholders are— 50 % to H. R. Cohen 10% to S. ...