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., used this language: ‘True, even with that variable factor’’ (the price obtainable on a sale) ‘‘taken into consideration, the taxing authority may be able to determine that some loss is inevitable, yet when the variable factor affects the amount of the inevitable loss, it may be difficult or even impossible to devise a practical test to determine that any definite part of that loss has been sustained till by complete liquidation or sale the loss is definitely established... ... Any other view would, apart from all other considerations, introduce substantial administrative anomalies that cannot have been contemplated. ...

The appellant may adduce facts constituting a prima facie case which remains unanswered; but in considering whether this has been done it is important not to forget, if it be so, that the facts are, in a special degree if not exclusively, within the appellant’s cognizance; although this last is a consideration which, for obvious reasons, must not be pressed too far. ... Reverting to the contention already mentioned, that the transaction with which we are concerned being an isolated transaction it cannot be brought within the second alternative of Lord Dunedin’s test, this rule would have excluded from the scope of the tax the profits under consideration in the California Copper Syndicate’s Case, 5 T.C. 159, and in Beynon v. ...

Interest was defined: In general terms, the return or consideration or compensation for the use or retention by one person of a sum of money, belonging to, in a colloquial sense, or owed to, another. ... Whether or not this contention could be maintained successfully, in the absence of legislation by the Parliament of Canada in the same field, it is unnecessary for me to consider, since I have reached the conclusion that the provisions of the Act under consideration come into conflict directly with the provisions of s. 2 of the Interest Act, R.S.C. 1952, c. 156, which provides as follows: 2. ...

I should have arrived at the above conclusion from a consideration of the words of the statute alone and it appears to me to be fortified by a consideration of the following circumstances. ...

This conclusion is fortified by two considerations of no little weight: The enactment is a taxing statute, and if construed according to the view advanced by the Crown, imposes a new liability to taxation. ... The other consideration arises from the fact that by sec. 26 of the Act of 1918, sec. 155, as re-enacted in that statute, has a retrospective operation. ...

But provisions may expressly or impliedly break in upon these general considerations; the terms may contemplate continuance or suspension during a state of war. ... These considerations seem to justify the conclusion that both the Crown and Parliament of this country have treated the provisional accommodation as having been replaced by an exclusive code of new and special rights and privileges. ...

" By section 64 the proceeding is to be entitled "In Re The Income War Tax Act, and the appeal of of_________________________________________________of_____________________________________________in the Province of______________" [Page 490] Under section 65 (1) "any fact or statutory provision not set out in the said notice,of appeal or notice of dissatisfac­tion may be pleaded or referred to in such manner and upon such terms.as the 'Court or a judge thereof may direct"; and by subsection (2) "the Court may refer the matter back to the Minister for further consideration". ... The language of the statute is somewhat inapt to these technical considerations but its purpose is clear: and it is incumbent on the Court to see that the substance of a dispute is regarded and not its form. ...

The question whether this submission is sound is not before us but the argument requires consideration. ... Northern Electric Co. [3]: I think that “strong reason to the contrary” does not mean a strong argumentative reason appealing to the particular judge, but something that may indicate that the prior decision was given without consideration of a statute or some authority that ought to be followed. ...

This view, as to the intention of the father of the deceased, is formed by the appellants on a consideration of the directions appearing in the tenth clause of the will and of the provisions of the fifth clause of the deed of donation which they seek to interpret and rationalize in a manner consistent with the motives which, in their view, prompted the father of the deceased to so direct and provide. ... VI, c. 14, was determined on consideration of certain provisions thereof which differ, in substance, from their counterparts in the Estate Tax Act, supra. ...

And again: The first accepted principle is that if a Statute is found in its pith and substance to be land tax, then the Court is no longer concerned with whether it has many of the indicia of an indirect tax (which it might if it were not a land tax), or of an excise or export tax in the sense that is described in a variety of high constitutional decisions wherein the tax under consideration was not a land tax. ... The same rate of 2 per cent, upon the output or the owner's income from the mine under the Income Tax Act was continued in s. 44 of c. 332 of R.S.B.C. 1948, and this formed part of the Part III of the Act which was repealed in 1957 by the statute under consideration. ...