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The various charges and disbursements made by Geophysical Engineering and Surveys Limited in connection with the staking were entered in that account and, in addition, a variety of other items, all of some considerable importance in determining this appeal. ...

Two things must be noted in that connection. First, that paragraph (b) contemplates a “proportion of such taxes”. ...

Lord Macmillan then discussed the facts of the case before the House and in doing so said at page 441: f‘ It- is important to bear in mind at the outset that the trade of the appellants is to manufacture and deal in margarine, for the nature of a receipt may vary according to the nature of the trade in connection with which it arises. ...

V, page 401, in which the covenant in question did not create any interest in land, and continued: “But the fact that there is some connection with or reference to land does not make a personal contract by A. less a personal contract binding on him, with all the remedies arising thereout, unless the Court can by construction turn it from a personal contract into a limitation of land, and a limitation of land only. ...

The section is merely an enactment conferring upon the Exchequer Court exclusively the jurisprudence of dealing with disputes arising in connection with assessments made under the Act; and as regards tax, interest and penalties, its powers are confined to seeing that they are only charged in strict accordance with the Act. ...

Justice Potter in connection with applications under various Companies Acts where the enquiries were as to “capital which is lost’’, but I am of opinion that, upon a fair reading of all the relevant provisions, the capital losses to the extent mentioned were sustained by the respondent in the years before the 1950 taxation year. ...

The decision of the Court of Appeal in England in Re Duff’s Settlements Trust, [1951] 2 All E.R. 534, is useful in this connection. ...

This of course involves consideration of the terms of the will, and in this connection we were referred to a large number of decided cases, some of them dealing with devises of real estate or of money charged on real estate, others with legacies of personal property, but obviously each decision depended on the language of the devise of legacy under consideration. ...

One of the purposes is to settle all claims for damages or otherwise that may arise in connection with the exercise by the Association of any of the powers or authority granted by the agreement. ...

(e) If my wife shall cease to occupy Castle Frank as her home for any of the reasons aforesaid, I desire my said Trustees to raise out of my general estate the sum of Seventy-five Thousand Dollars ($75,000), which sum will enable her, if she so desires, to purchase or build or otherwise provide a suitable house for herself, including the necessary land in connection therewith, and to pay the said sum to my wife as soon as conveniently may be after she shall inform my Trustees of her desire to give up her occupation of Castle Frank; the said sum of Seventy-five Thousand Dollars ($75,000) is intended to be an absolute gift to my wife, and she shall not be obliged, unless she wishes to do so, to expend that sum or any part of it, in purchasing, building or otherwise acquiring any residence; the receipt of my wife therefor shall be an absolute discharge of my Trustees for the payment of the said sum of Seventy-five Thousand Dollars ($75,000). ...