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Esson & Sons Ltd. v. Minister of National Revenue, [1966] CTC 439, 66 DTC 5303 THURLOW, J. ... More recently in Alpine Drywall & Decorating Ltd. v. M.N.R., [1966] C.T.C. 359, Cattanach, J., while expressing doubt that there was any basic distinction between the case before him and that of B. ... Where, in the application of Section 39(4) a single person does not own sufficient shares to have control in the sense to which I have just referred, it becomes a question of fact as to whether any ‘group of persons’ does own such a number of shares. ’ ’ The definition of control as that arising from shareholding is supportd by the opinion of the House of Lords in British American Tobacco Co. ...

Armstrong & Co. Ltd. v. The Deputy Minister of National Revenue for Customs and Excise, [1966] CTC 778, 66 DTC 5505 JACKETT, P. ... The lead slugs are remelted and the matrix board is discarded once the stamps are found to create proper impressions. ’ ’ It might also be mentioned, although this does not appear to be mentioned in the Tariff Board’s declaration, that it was established by the evidence before the Board, and it is common ground, that, in a common type of printing process, exactly the same steps of (a) production of lead slugs containing the wording it is desired to print and locking several of them in a chase, (b) application thereto of a matrix board so as to indent the matrix board with the characters from the lead slugs, and (ce) application of a sheet of raw rubber to the matrix board in such manner as to force the rubber into the indentations in the matrix board and curing the rubber while in that state are used to produce a rubber sheet that is used for the final stage of the printing process. ... In examining this question, it is to be borne in mind that it is common ground that the appellant’s only difficulty is to bring the articles in question within that part of the paragraph in Schedule III to which reference has already been made that reads, ‘ matrices... made... by... a manufacturer or producer for use exclusively in the manufacture or production of printed matter”. ...

The Delta Glucose case was interpreting the words ‘ ‘ consumable materials ’ as they appeared in Schedule III to the Act at that time, but the words used in Schedule III in the period under consideration in the present case are ‘‘consumed or expended’’ which I consider to be broad enough to include the matrices which are discarded after one use. ... The fact that the matrices are subsequently ‘‘ ‘ consui^d or expended in the process of manufacture” of the rubber stamps as I have found does not alter the fact that before they are so consumed or expended they constitute ‘‘articles’’ rather than ‘‘materials’’. ... Armstrong & Co. Ltd. v. Deputy Minister of National Reve nue for Customs and Excise, [1967] 1 EX.C.R. 346; [1966] C.T.C. 778. 3 +R.S.C. 1927, c. 179. 4 * Judgment October 7, 1969. (1969), 23 D.T.C. 5372; [1969] C.T.C. 574. 5 *Canadian Sales Tax Reports 8561. 6 *Tariff Board Reports 1963-1966, p. 192. 7 ^Tariff Board Reports 1937-1956, p. 7. 8 tTariff Board Reports 1957-1962, p. 215. ...

& Co. Ltd. v. Minister of National Revenue, [1957] CTC 186, 57 DTC 1132 THURLOW, J. ... ’ ’ The way in which the Lord Justice Clerk applied the test is also of interest. ... The minutes are: December 11, 1928— Regarding B.C. limits. ‘ ‘—Nothing definite from J. ...

Eplett & Sons, Limited v. Minister of National Revenue, [1954] CTC 356, 54 DTC 1189 THORSON, P. ... Gray Member. ” On March 15, 1945, Mr. Elliott wrote to the appellant as follows: ‘ ‘ Sir: Re Excess Profits Tax Act, 1940 Standard Profits Claim. ... Elliott’ Deputy Minister (Taxation) ”’ The appellant’s claim was made under Section 5 of the Act without specific reference to any subsection of it. ...

-Ni ‘ Nicholas Detoro v. Minister of National: Revenue, [1965] CTC 321, 65 DTC 5194 CATTANACH, J. ... The appellant’s case is set out in his Notice of Appeal as follows: " At no relevant time has the Appellant purchased and sold real estate for the purpose of earning income and at no time has the Appellant dealt or traded in shares of the capital. stock of corporations as a business. ... George Street Ltd., together with a further realization of the shares of such company at a profit to the Appellant of $18,440.73 is income from a business within the meaning of the word as defined in the Income Tax Act. ’ ’ The question for determination is whether the profit realized on thé sale of the shares at 151 St. ...

David $. Christie, Executor or the Estate or Charles S. Christie v. Minister of National Revenue, [1968] CTC 371, 68 DTC 5240 CATTANACH, J. ... Christie had in the estate of her father as remainderman subject to the life interest of her mother was an ‘‘interest in expectancy ‘ ‘ within the meaning of those words as they appear in Section 58(1) (s) (i) of the Estate Tax Act and as those words are defined in Section 58(1) (k) and that accordingly the Minister’s valuation of that interest for the purpose of assessment of Mrs. ...

Osler, Hammond & Nanton Limited v. Minister of National Revenue, [1961] CTC 462, 61 DTC 1291 THORSON, P. ... Subject to the other provisions of this Part, income from a business or property is the profit therefrom for the year. ’ ’ and Section 139(1) (e) defines ‘‘business’’ as follows: “139. (1) In this Act, (e) ‘business’ includes a profession, calling, trade, manufacture or undertaking of any kind whatsoever and includes an adventure or concern in the nature of trade but does not include an office or employment.” ... After the board had approved of the sale it instructed him to dispose of them and he did so through the partnership Osler, Hammond & Nanton which sold the shares for the appellant on the Toronto Stock Exchange. ...

The Shorter Oxford English Dictionary gives the following meanings for the word ‘ agency ’ ’: “1. ... Established or stable conditions —1777; organization, footing — 1799. 3. ... That which is established; a settled constitution or government — 1793. 2. ...

& S. duty September 10, 1957, $1,600.00, making a total of $5,067.42; March 31, 1956, to United China & Glass, $2,620.35, plus Canada S.S. Lines $219.23, plus Samson & Shaen, $1,302.61, making a total of $4,142.19; and June 6, 1956, to Shore & Coggins, $998.75. ... Wild, $1,570.09; and on July 6, 1956, to Shore & Coggins, $998.75. ...