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In connection with the shipments to the Ashdown Company, six bills of lading were issued by the Steamship Company, each of which acknowledged a receipt of the goods consigned to the Ashdown Company in the case of one of the shipments at Port Arthur, one at Fort William and four at Winnipeg. In connection with the last named, the route was shown either “C.S.L. ...

While the expenses were incurred in connection with the appellant’s business, that is not of itself sufficient to render them deductible. ... In this connection, reference may be made to a portion of the Judgment in the Tata case (supra), where at page 695 it is stated:. ...

El-Nakady to the Crown in connection with collection. The $4,433.93 amount is stated to represent additional amounts owing from Mr. ... El-Nakady’s tax assessment for the 2017 year, and the resulting correctness of his tax assessments for subsequent years. [29] In my view, the jurisdictional issue is not affected by the fact that these paragraphs effectively claim the payment of money, since such payments are said to be due and owing only in connection with the correction of the underlying tax assessments. ...

While the expenses were incurred in connection with the appellant’s business, that is not of itself sufficient to render them deductible. ... In this connection, reference may be made to a portion of the judgment in the Tata case (supra), where at page 695 it is stated:... ...

In connection with section 12(1)(c), as I understand it, the Minister is saying that interest accrued up until the transaction date is not interest to the purchaser whereas interest accrued between the transaction date and the maturity date or the date the security is sold is interest. ... In this connection, I would make general reference to Smith, Stone and Knight Ltd v Birmingham Corp, [1939] 4 All ER 116. ...

I understand it to be suggested at the trial, by counsel for the Crown, that the regulation was enacted because there was an attempt on the part of some licensed persons, in some way, to evade the tax in connection with dressed or dyed furs. ... If the Minister in fact decided there were any difficulty in that connection, that decision I apprehend would be final; there is no suggestion in the evidence here that the Minister decided that in this particular trade or business there was any difficulty in determining the value of dressed or dyed furs, for the purposes of the tax. ...

In this connection it is submitted by the trustee that the Railway Belt Retransfer Agreement did not operate as an assignment from the Dominion to the province of moneys owing the Dominion at the date the agreement became effective, i.e., August 1, 1930. ... In my view par. 1 of the agreement is the primary one to be considered in this connection. ...

The Operator hereby assigns, transfers, conveys and sets over unto the Trustee Eighty (80%) per centum of the whole of the said petroleum, oil, naphtha, gasoline, and/or natural gas produced, taken, saved and sold from the said royalty lands by the Operator, its successors or assigns pursuant to the terms of the said Sub-Lease without any deduction or abatement therefrom whatsoever, except the full actual cost of caring for, delivering and marketing of the said products from and after the time of production from the well to be drilled thereon; of the machinery and equipment used in connection with any well from which production is taken including the necessary separators, tanks, fittings, pipes, valves and appliances and the installation and maintenance thereof; of separating, treating, caring for, extracting and marketing of said production; of surface rights and rights of way; of administration expenses of not more than Two Hundred Dollars ($200) per month; of all government Municipal or School Taxes or assessments imposed or levied in respect of the said production and equipment and in respect of the lands whereon such well is situated; and of all insurance premiums; it being the intention of the parties hereto that the said Eighty (80%) per centum of the said production as aforesaid shall belong to and be the property of the Trustee for the purposes of this Agreement, less the said deductions and if by reason of the sale of the said production through any pipe line or to any refinery or other consumer, the proceeds of such sale is made direct to the Trustee or if production is taken in kind hereunder by the Trustee, the Trustee shall repay to the Operator therefrom all the said deductions. 3. ... The general plan of financing disclosed here, by the sale of percentage interests in production, has long been known in many of the oil producing areas of the United States, with many variations, and many interesting questions have there arisen in connection with income tax cases, but for one reason or other I have been unable to derive any assistance therefrom in determining the issue here before me. ...

Interest, dividends, rents and royalties less their proportionate share of deductions allowed shall be separately determined or ascertained, and if they are received in connection with the trade or business of the taxpayer in the Provinee, shall be income liable to taxation. “2. ... ‘‘The sales of the taxpayer shall be measured by the gross amount which the taxpayer has received during the preceding year from sales and other sources in connection with the said business, excluding, however, receipts from the sale or exchange of capital, assets and property not sold in the regular course of business and also receipts from interest, dividends, rents and royalties the income of which has been separately determined or ascertained under the provisions of regulation 1. ...

‘‘The sales of the taxpayer shall be measured by the gross amount which the taxpayer has received during the preceding year from sales and other sources in connection with the said business, excluding, however, receipts from the sale or exchange of capital, assets and property not sold in the regular course of business and also receipts from interest, dividends, rents and royalties the income of which has been separately determined or ascertained under the provisions of regulation 1.” ... After providing that the amount subject to taxation shall be ascertained by referring to the company’s sales, the regulations go on to say that these sales "‘shall be measured by the gross amount which the taxpayer has received during the preceding year from sales and other sources in connection with the said business’’ (certain kinds of receipts being excluded). ...