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There was filed there in support of the motion an affidavit of the Minister of National Revenue stating that in his opinion all reports, papers and documents filed with his Department in connection with the administration of the Income War Tax Act, the Excess Profits Tax Act and the Income Tax Act were of such a confidential nature that their production would be prejudicial to the public interest, and that accordingly he objected to their production. ...

Wan’s employment income. [7] The relevant provisions of the Act read as follows: 8(1) In computing a taxpayer’s income for a taxation year from an office or employment, there may be deducted such of the following amounts as are wholly applicable to that source or such part of the following amounts as may reasonably be regarded as applicable thereto … (f) where the taxpayer was employed in the year in connection with the selling of property or negotiating of contracts for the taxpayer’s employer, and (i) under the contract of employment was required to pay the taxpayer’s own expenses, (ii) was ordinarily required to carry on the duties of the employment away from the employer’s place of business, (iii) was remunerated in whole or part by commissions or other similar amounts fixed by reference to the volume of the sales made or the contracts negotiated, and (iv) was not in receipt of an allowance for travel expenses in respect of the taxation year that was, by virtue of subparagraph 6(1)(b)(v), not included in computing the taxpayer’s income, amounts expended by the taxpayer in the year for the purpose of earning the income from the employment (not exceeding the commissions or other similar amounts referred to in subparagraph 8(1)(f)(iii) and received by the taxpayer in the year) to the extent that those amounts were not (v) outlays, losses or replacements of capital or payments on account of capital, except as described in paragraph 8(1)(j), (vi) outlays or expenses that would, by virtue of paragraph 18(1)(l), not be deductible in computing the taxpayer’s income for the year if the employment were a business carried on by the taxpayer, or (vii) amounts the payment of which reduced the amount that would otherwise be included in computing the taxpayer’s income for the year because of paragraph 6(1)(e); … 8(2) Except as permitted by this section, no deductions shall be made in computing a taxpayer’s income for a taxation year from an office or employment. … 8(10) An amount otherwise deductible for a taxation year under paragraph (1)(c), (f), (h) or (h.1) or subparagraph (1)(i)(ii) or (iii) by a taxpayer shall not be deducted unless a prescribed form, signed by the taxpayer’s employer certifying that the conditions set out in the applicable provision were met in the year in respect of the taxpayer, is filed with the taxpayer’s return of income for the year. ...

A further point, however, arises in connection with the gift by the testator to his sister in view of the fact that the Minister has included in the assessment the whole value of the assets of the testator’s estate, which remained in the hands of the deceased at the time of her death. ...

Murray, I beg to differ with you in connection with the statement in your first paragraph as a T.2 return was filed for 1956, whether you and your blood-hounds wish to admit it or not. ...

As this was one per cent less than Leaseholds was required to pay under the option it held from the appellant, Leaseholds was required to account to the appellant for the one per cent difference which it did “by buying a 1% gross royalty from the Appellant at the price for royalty above set out, being $199,544.55 (after an adjustment to a payment received in 1949 by the Appellant in connection with the same transaction).” ...

In connection with lot 101 and part of lot 99 the witness stated: We would probably have to develop and sell part of it, but we would have developed ourselves the apartment land for investment’’ (p. 22). ...

., is a company duly endowed with its own legal entity, completely separate from that of the appellant, and, therefore, had no financial connection whatever in law with Shuchat’s personal income. ...

The appellant is a joint stock company incorporated pursuant to the laws of the Province of Manitoba by letters patent dated March 22, 1956 at the behest of David Levin, Q.C. and Ben Green, a retired electrical contractor for the following purposes and objects: “To carry on the business of a holding and investment company and in connection therewith to lease, exchange, hold, own, mortgage, dispose of, improve and deal in and with lands and real and personal property and any rights and interest therein.’’ ...

These are refinements offered to the tenants in connection with the occupation of suites and, in most instances, are also property for the use of which, along with the suites themselves, rent is paid. ...

Sim’s connection with the various medical organizations at whose request he lectured or gave clinical demonstrations, whether or not, when so doing, he was an employee or officer of those scientific bodies. ...