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In connection with this taxation period, the respondent increased appellant’s assessable returns by adding $6,201.23 as net profit on the resale of a parcel of land in Ville St-Laurent, now the City of St-Laurent, one of the most thriving and progressive municipalities constituting the greater Montreal. ... In connection with the property that you acquired under Exhibit A4, did you need that much land for purposes of your own construction? ...

Section 59 provided for an appeal to the Income Tax Appeal Board to have the assessment to which objection had been taken vacated or varied and prescribed the time within which such appeal might be instituted, as follows: ‘ ‘59. (1) Where a taxpayer has served notice of objection to an assessment under section 58, he may appeal to the Income Tax Appeal Board constituted by Division I to have the assessment vacated or varied after either (a) the Minister has confirmed the assessment or re-assessed, or (b) 180 days have elapsed after service of the notice of objection and the Minister has not notified the taxpayer that he has vacated or confirmed the assessment or re-assessed; but no appeal under this section may be instituted after the expiration of 90 days from the day notice has been mailed to the taxpayer under section 58 that the Minister has confirmed the assessment or re-assessed. (2) Service of a notice of appeal under this section shall be served and all other matters in connection with an appeal under this section shall be regulated by Division I.” ... It read as follows: “60. (1) The Minister or the taxpayer may, within 120 days from the day on which the Registrar of the Income Tax Appeal Board mails the decision on an appeal under section 59 to the Minister and the taxpayer, appeal to the Exchequer Court of Canada. (2) Where a taxpayer has served a notice of objection to an assessment under section 58, he may, in place of appealing to the Income Tax Appeal Board under section 59, appeal to the Exchequer Court of Canada at a time when, under section 59, he could have appealed to the Income Tax Appeal Board. (3) All matters in connection with an appeal under this section shall be regulated by Division J.’’ ...

Clause 7(a): “The parties hereto mutually agree that REXAIR shall hold RADIO harmless of any and all claims, actions, suits or proceedings for infringement or alleged infringement of any patent in carrying out this contract, and to indemnify RADIO against payment of royalties which may be payable in connection with any such patent; and for all damages, losses and expenses, including legal expenses which RADIO may or shall suffer or incur in connection with any such claim, action, suit or proceeding, provided that RADIO shall advise REXAIR of the pendency of any such claims or the institution of any such suit or other proceeding herein contemplated within ten (10) days, and permit REXAIR at its cost and in the name and behalf of RADIO and itself, to defend or adjust any such claim or claims.” ...

During the Second World War it was found necessary to encourage and stimulate the production of oil in Canada; accordingly, by P.C. 3567 of May 4, 1943, authority was given under the War Measures Act for the incorporation of a Crown corporation—Wartime Oils Limited—charged with the duty of negotiating and entering into contracts for the carrying out of said objective and for the furnishing of financial assistance in connection therewith. ... As the companion well of Well No. 18 was productive, Wartime Oils might at some date acquire a 14 of 1 per cent royalty in perpetuity therein, but in the result it never could acquire any royalty in connection with Well No. 20 or its companion Well No. 22. ...

The said last will and testament contains, among others, a clause relating to the capital and revenue of the estate, which reads as follows: "‘In ease of doubt as to whether assets or liabilities are to be credited or charged to the capital or revenue of my estate, as the case may be, and in all questions and matters of doubt in connection with my estate, the decision of my said Trustee and Executor in such matters shall be final and binding upon all parties interested.’’ ... I must say that I am unable to adopt this view; the agreement in question has not, to my mind, the character of a sale: see in this connection the decision in the case of Mackintosh v. ...

But, if a brewer wishes to indulge in the practice of treating, that is not a reason why he should be allowed a deduction for expenditures made in that connection, in computing his net income derived from his business as a brewer. ... I am inclined also to think that the expenditures made by the appellant cannot be considered a necessary business expense because of the provisions of the Government Liquor Control Act of Manitoba, if indeed they are not expressly or impliedly forbidden by that Act, the sale of beer is so controlled and regulated that expenditures for treating would seem altogether unnecessary because everybody concerned with the trade is exactly upon the same footing; everything in the nature of advertising is severely limited, and no doubt that was deliberately done as a matter of public policy, in connection with this particular trade. ...

The appeal arises in connection with the interpretation to be placed on section 5(p) of the Income War Tax Act and which for the year in question was as follows: "15. ... In this connexion it was not material to distinguish between exempted and unexempted income. ...

The law firm had a general commercial practice including conveyancing in connection with real estate development by clients and in connection with mortgages. ... How- ever, the respondent did know that the premises were located on a subdivision in the east end of Toronto with which the realtor had some connection. ... The transactions into which the respondent entered were closely related to his legal work and they arose out of his connection with clients or associates in every instance. ...

Each of the remaining three operations had separate portions of this area where the machinery and equipment used in connection with them were located and the processing of the materials was carried out. ... Not only were the areas and equipment of these operations separate, but the equipment of one was neither used nor usable in connection with any of the other operations. ... ‘unfilled customers’ orders, good-will, trade connections, patents, patent applications, inventions, licences, formulae, processes, trade names and trade marks of every nature and description owner or possessed by Frankel and pertaining to i its non-ferrous metals business.” ...

In connection with this I am enclosing herewith copy of letter from the Inspector of Taxation at Toronto, dated October 4th, 1932, which refers to these expenses for the year 1982 and subsequently. ... They are all engaged in connection with the operations of the farm at Sullivan’s Corners and with branches of the racing stable, wherever they are. ... For the reasons aforesaid I believe that the appeal in connection with the year 1931 must be maintained and that the assessment of the 24th of July, 1936, must be set aside. ...