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Held, also, that the form of the jury’s verdict, finding accused “guilty of harbouring only,” was unobjectionable when read in connection with the indictment and the trial Judge’s charge. ... Justice Hall that the form of the verdict is unobjectionable when it is read in connection with the indictment and the charge of the learned trial judge. ...

Nothing was paid to J. in connection with said direction for payment of $500 a month, until March 5, 1927, when a lump sum of $19,500 was paid him to cover the period from the testator’s death to that date. ... Mackenzie the $500 a month provided by the third codicil, and nothing appears to have been paid to him in this connection until the 5th of March, 1927, when a lump sum of $19,500 was paid to him to cover the period from the date of the testator’s death to that date. ...

:—This is an appeal by the plaintiff from the dismissal by the Exchequer Court 2 of an Information exhibited by the Attorney-General of Canada to recover from the respondent $898.28 customs duty on packaging charges made by Ethyl Gasoline Corporation, hereinafter called Ethyl, against the respondent in connection with various shipments, in drums, by Ethyl to the respondent, of an anti-knock motor fluid known as Ethyl fluid. ... Any credit given by Ethyl to the respondent under the terms of the agreement in connection with the freight could therefore not be taken into account, and the fact that the credit notes were reduced by the packaging charges instead of a separate account being sent for such charges by Ethyl to the respondent cannot alter the fact that there were "charges for packing such goods" within paragraph (f) of Item 710 of the Customs Tariff. ...

.—(1) Where an easement is appurtenant to any land it shall be assessed in connection with and as part of such land at the added value it gives to such land as the dominant tenement, and the assessment of the land which as the servient tenement, is subject to the easement shall be reduced accordingly.” ... Justice Cannon was there dealing with was an entirely different matter; the effect of a severance in connection with assessability was not in issue. ...

M.N.R. [2] See also s. 139(1)(ae) of the Income Tax Act which includes as "personal and living expenses" and therefore not deductible for tax purposes, the expenses of properties maintained by the taxpayer for his own use and benefit, and not maintained in connection with a business carried on for profit or with a reasonable expectation of profit. ... There has been difference of opinion on whether the word "combination" in s. 13(1) requires some "connection" by way of physical relationship or integration or inter-connection between farming and the subordinate activity which provides another source of income. Section 3(f) of the Income War Tax Act of 1917, as amended, made reference to "connection" in defining the permissi­ble deductions from income derived from the chief [Page 487] business, trade, profession or occupation of the taxpayer in determining his taxable income. ...

If the expenses as shown in the auditor's statement, other than the amounts expended in connection with the insurance business, were properly attributable to the services rendered to. ... While the appeal to the learned trial Judge 5 concerned the tax imposed upon the appellant in regard to all three of his activities and the appeal was dismissed, the reasons for judgment make it clear that in coming to the conclusion that the appellant was carrying on a business he had considered only the activities of the appellant in connection with the investment of his moneys. ... According to the appellant he devoted his entire time and energy to the business of International Loan Company and was frequently absent from Winnipeg for two months at a time on its business and a paid secretary looked after any matter requiring attention in connection with his personal investments during his absence. ...

"To pay out of the capital of the residue of my estate my just debts, funeral and testamentary expenses and all estate, legacy, succession and inheritance taxes or duties, whether imposed by or pursuant to the law of any domestic or foreign jurisdiction whatsoever, that may be payable by any beneficiary of this my Will or any Codicil hereto in connection with the property passing (or deemed to pass by any governing law) on my death... ... I GIVE, DEVISE AND BEQUEATH the whole of my property of every nature and kind and wheresoever situate including any property over which I may have any general power of appointment to my said Trustees upon the following trusts, namely:— *** (d) To pay out of the capital of the residue of my estate my just debts, funeral and testamentary expenses and all estate, legacy, succession and inheritance taxes or duties, whether imposed by or pursuant to the law of any domestic or foreign jurisdiction whatsoever, that may be payable by an beneficiary of this my Will or any Codicil hereto in connection with the property passing (or deemed to pass by any governing law) on my death or in connection with any insurance and/or annuities on my life or in connection with any gift or benefit given or provided by me either in my lifetime to or for any such beneficiary, or by survivorship, or by this my Will or any Codicil thereto, or to or for the benefit of any beneficiary of any trust or settlement created by me during my lifetime, and whether such taxes and duties be payable in respect of estates or interests which fall into possession at my death or at any subsequent time; and I hereby authorize my Trustees to commute or prepay any such taxes or duties. ...

And WHEREAS his pension rights will cease entirely if he voluntarily severs his connection with the said Company and its affiliates. ... AND WHEREAS the grantor holds a substantial interest in Federated Petroleums Limited, is of the opinion that the grantee’s experience, capabilities and connections would be valuable to that Company, and is very desirous of persuading the grantee to resign from his present position in order that he may then be free to accept an offer of employment from Federated Petroleums Limited. ... Warwick (1946), 27 Tax Cas. 459, was a case in which the employee, for a consideration, turned over to the employing company his extensive personal connection in the insurance bi ness, which he had previously been entitled to retain for him» In Tilley v. ...

If the expenses as shown in the auditor’s statement, other than the amounts expended in connection with the insurance business, were properly attributable to the services rendered to International Loan Company, the net commissions received by the appellant for managing the affairs of the company and for any sales of shares or real estate and for the collection of rentals approximated some $6,500.00, so that if this amount is taxable and be added to the amount received as commissions on insurance written, some taxation under the Excess Profits Tax Act would be involved. ... While the appeal to the learned trial Judge concerned the tax imposed upon the appellant in regard to all three of his activities and the appeal was dismissed, the reasons for judgment make it clear that in coming to the conclusion that the appellant was carrying on a business he had considered only the activities of the appellant in connection with the investment of his moneys. ... According to the appellant he devoted his entire time and energy to the business of International Loan Company and was frequently absent from Winnipeg for two months at a time on its business and a paid secretary looked after any matter requiring attention in connection with his personal investments during his absence. ...

Respondent, a credit union, was assessed for business taxation under s. 7(1)(b) of The Assessment Act in respect of its use of the real property it occupies in connection with its operations. ... —This appeal involves the liability of the respondent, a credit union, for assessment under The Assessment Act of Ontario of land it occupies and uses in connection with its operations. ... Section 7(1)(b) provides: 7. —(1) Irrespective of any assessment of land under this Act, every person occupying or using land for the purpose of, or in connection with, any business mentioned or described in this section, shall be assessed for a sum to be called “business assessment” to be computed by reference to the assessed value of the land so occupied or used by him as follows: (a) … (b) Every person carrying on the business of a wholesale merchant, brewer, insurance company, loan company, trust company, express company carrying on business on or in connection with a railway or steam- [Page 62] boats or other vessels, land company, loaning land corporation, bank, banker or any other financial business for a sum equal to 75 per cent of the assessed value. ...