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In my opinion the word ‘‘absolute’’ even when used in a technical sense in connection with the vesting of property may signify at least two different legal concepts. ...

In addition to his teaching and administrative duties, he had taken on a lot of extra-curricular duties in connection with the community. ...

In this latter connection the evidence shows that on a few occasions the appellant declined to sell as many shares as he could and in other instances he was asked to refrain from selling. ...

Fleming, in connection with the annual financial report which the Minister of Finance makes to Parliament which is commonly called the Budget Address, would you state to the Court whether in advance of the presentation of that address to the House of Commons it is approved by Cabinet?” ...

Grieve, there does not appear to have been any connection or relation whatever between his farming as a source of income in any year and the estate or investments from which the bulk of his income was derived upon which one could say that his chief source of income was a combination of the two, beyond the mere fact that he w as the recipient or owner of the estate or investment income and was also the recipient or owner of the farming profits or the sufferer of the farming losses. ...

Morrow was prepared to pay a fair price for them, but he did not want to sell his own 32,900 shares or sever his connection with the Company. ...

In this connection I shall refer first to the evidence relating to the so-called Scarboro properties, 97 in all. ...

The record is silent as to the connection between the T20 form in the file of Jack Purcell and the income tax return of the appellant. ...

(a) Falconbridge agreed to pay to Gull Lake $2,500 for an exclusive option to purchase certain mining claims; (b) Falconbridge was to have 60 days to make an examination of the mining claims; (e) Falconbridge during the currency of the option was to have exclusive possession of the mining claims; (d) If Falconbridge before the expiry of the 60 days notified Gull Lake that it wished to proceed with the agreement, a new company was to be incorporated; (e) Upon the incorporation of the new company, Gull Lake and Falconbridge would transfer the mining claims to the new company and, as consideration for the transfer, the new company would allot to Gull Lake 500,000 of its Class ‘‘A’’ shares and would allot to Falconbridge such number of its Class ‘‘B’’ shares as could be purchased, at five cents per share, by a payment equal to $2,500 plus the amount that Falconbridge had expended in connection with the examination of the claims; (f) After the incorporation of the new company, the parties would cause the new company to enter into an agreement with Falconbridge under which Falconbridge would subscribe for shares in the new company on a specified basis and the new company would grant to Falconbridge an exclusive right or option to purchase a specified number of its Class ‘‘B’’ shares; (g) Falconbridge was under no obligation to cause any examination to be made, to expend any moneys or to perform any other act other than the payment of the $2,500. ...

In my view, it is established by the Dominion Natural Gas case (supra) that legal expenses incurred by a taxpayer in maintaining the title to his property and by the Montreal Light, Heat & Power Consolidated case (supra) that expenses in connection with the financing of his business are not expenses directly related to the earning of his income and are not allowed as deductions in computing the gain or profit to be assessed. ...