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Inland Revenue (1938), 21 T.C. 608 at 619:. no infallible criterion emerges from a consideration of the case law. ... In the negotiations for the settlement of the compensation which Doulton would pay to the taxpayer the president of the taxpayer wrote a letter to Doulton one paragraph of which was as follows: At this point in our calculation, we stopped and gave thoughtful consideration to the matter of how much of the successful development of the Doulton market in Canada has been a joint effort, in the sense that you as manufacturers had created an acceptable product, and that we have done a fine job of establishing and servicing a distribution organization which you can be proud to take over without modification. Thurlow, J. at p. 187 (p. 244) said: On the whole therefore having regard to the importance of the Doulton agency in the appellant’s business, the length of time the relationship had subsisted, the extent to which the appellant’s business was affected by its loss both in decreased sales and by reason. of its inability to replace it with anything equivalent, to the fact that two of the appellant’s employees became employees of the Doulton subsidiary on the termination of the relationship and the fact that from that time the appellant was in fact out of that part of its business, both as an agent and as a wholesale dealer, and particularly to the nature of the claim asserted in respect of which the payment was made, I am of the opinion that, except in so far as it was a consideration for services rendered to Doulton & Co. ...

The Vendor hereby sells, transfers and assigns unto the Purchaser and the Purchaser hereby accepts the sale, transfer and assignment of all the vendor’s exclusive right and concession under the Indentures for and in consideration of the price of one million, nine hundred and thirteen thousand and sixty dollars ($1,913,060.00) payable upon the execution hereof. ... On the other hand, he based his decision solely on a consideration of the proper interpretation to be given to the words franchise, concession or licence’’ in business practice on this continent. ...

The consideration paid to Riddle was $10,000. Another agreement was also made on June 1, 1950, by Riddle, the appellant and Farmers Mutual, whereby Riddle assigned to the appellant all his rights under the agreement of December 13, 1949. ... In consideration of these advances, and in partial payment of them, one-half of the capital stock of the payment was issued to these two companies in November 1950. ...

On a consideration of the whole record in the light of the full and helpful arguments of counsel, the conclusion appears to me to be inescapable that the substance of the transaction was the forgiveness by Nuffield of a past due debt incurred in a previous taxation year. ... In deciding upon the meaning of income, the Courts are faced with practical considerations which do not concern the pure theorist seeking to arrive at some definition of that term, and where it has to be ascertained for taxation purposes, whether a gain is to be classified as an income gain or a capital gain, the determination of that question must depend in large measure upon the particular facts of the particular case. ...

., 1927, c. 35), to the Supreme Court of Canada, for hearing and consideration, of certain questions which are cited in full at the beginning of the reasons for judgment of the Chief Justice of this Court. ... I have given to the arguments advanced in support of the validity of this enactment, as well as to those against it, the most prolonged and, I must admit, anxious consideration. ...

For the consideration of this point, reference was made to what was said by Taschereau J., with the concurrence of the other members of the Court of Appeal 3: Dans mon opinion, la loi ne peut exiger et n'exige pas qu'un acheteur de contrat de vente conditionnelle d'automobile soit obligé, à moins d'avoir des soupçons sérieux, lors de chaque achat, de faire des enquêtes qui forceraient les compagnies, d'après M. ... [Page 648] What, in each of the cases, the inquiry should be to satisfy the standard of care set forth in subs. (5) of s. 166, is for the Judge before whom relief is claimed to appreciate in the light of the particular circumstances of the case under consideration. ...

It was in these terms: 30. (1) There shall be imposed, levied and collected a consumption or sales tax of eight per cent on the sale price of all goods (a) produced or manufactured in Canada (i) payable, in any case other than a case mentioned in subparagraph (ii), by the producer or manufacturer at the time when the goods are delivered to the purchaser or at the time when the property in the goods passes, whichever is the earlier, and (ii) payable, in a case where the contract for the sale of the goods (including a hire-purchase contract and any other contract under which property in the goods passes upon satisfaction of a condition) provides that the sale price or other consideration shall be paid to the manufacturer or producer by instalments (whether the contract provides that the goods are to be delivered or property in the goods is to pass before or after payment of any or all instalments), by the producer or manufacturer pro tanto at the time each of the instalments becomes payable in accordance with the terms of the contract; … At the time the exemption from tax became effective, which was June 2, 1967, s. 30(1)(a) included an amendment made by 1966-67 (Can.), c. 40 which qualified s. 30(1)(a)(i) by adding a subpara. ... I would leave this point open for consideration in a case that calls for a conclusion upon it. ...

They were in these terms: 30. (1) There shall be imposed, levied and collected a consumption or sales tax of eight per cent on the sale price of all goods (a) produced or manufactured in Canada (i) payable, in any case other than a case mentioned in subparagraph (ii), by the producer or manufacturer at the time when the goods are delivered to the purchaser or at the time when the property in the goods passes, whichever is the earlier, and (ii) payable, in a case where the contract for the sale of the goods (including a hire-purchase contract and any other contract under which property in the goods passes upon satisfaction of a condition) provides that the sale price or other consideration shall be paid to the manufacturer or producer by instalments (whether the contract provides that the goods are to be delivered or property in the goods is to pass before or after payment of any or all instalments), by the producer or manufacturer pro tanto at the time each of the instalments becomes payable in accordance with the terms of the contract; At the time the exemption from tax became effective, which was June 2, 1967, paragraph 30(1)(a) included an amendment made by 1966-67 (Can), c 40 which qualified subparagraph 30(1)(a)(i) by adding a subparagraph (iii) to paragraph 30(1)(a). ... I would leave this point open for consideration in a case that calls for a conclusion upon it. ...

On a consideration of Sections 23 and 30, read in the context of the whole act it appears to me to be the intention of Parliament to levy the taxes with which we are concerned on the sale price of goods sold by the manufacturer thereof to a purchaser, payable at the time of delivery of the goods or (in the case of sales tax) at the time when the property in the goods passes whichever is the earlier. ... On a consideration of all the terms of the contract, and with deference to the contrary view entertained by the learned Deputy Judge, I have reached the conclusion that the contract was one for the sale of ‘‘future goods’’ as defined in The Sale of Goods Act, R.S.O. 1950, e. 345, Section 6(1), reading as follows: “6. (1) The goods which form the subject of a contract of sale may be either existing goods owned or possessed by the seller, or goods to be manufactured or acquired by the seller after the making of the contract of sale, in this Act called ‘‘future goods’’. and that the property in the goods passed to the appellant from time to time as provided in rule 5 of Section 19 of the last mentioned act, which reads: “Rule 5 (i) Where there is a contract the sale of unascertained or future goods by description, and goods of that description and in a deliverable state are unconditionally appropriated to the contract, either by the seller with the assent of the buyer, or by the buyer with the assent of the seller, the property in the goods thereupon passes to the buyer, and such assent may be expressed or implied, and may be given either before or after the appropriation is made; (ii) where, in pursuance of the contract, the seller delivers the goods to the buyer or to a carrier or other bailee (whether named by the buyer or not), for the purpose of transmission to the buyer, and does not reserve the right of disposal, he is deemed to have unconditionally appropriated the goods to the contract.’’ ...

City of Windsor [1923] S.C.R. 696, That case had to do with an assessment for the year 1920 and involved consideration of the Assessment Act as it stood prior to the insertion of subsec. (3) of sec. 13 made in 1922. ... Having regard to the provisions of subsec. (20) of sec. 5 as to the partial exemption of income derived from investments, etc., this feature of the assessment now in question might require further consideration before its validity could be upheld. ...