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Coming to the consideration of the legal effect of the finding or appeal of this departmental officer, it must be pointed out that the appellant proceeded with his appeal before the Commissioner without taking any objection to his jurisdiction or authority to hear the same. ... Lowry (1926) 43 T.L.R. 116 came up for consideration. The head note reads as follows: "‘The appellant, who was an agricultural machinery merchant bought a gigantic consignment of linen and set to work to make people buy it, and he succeeded in selling it within a year by organizing a vast activity for that purpose. ...

Justice Riddell, in his reasons, says: “The actual value is to be determined by the evidence, and, not only the present use of the land and the benefits derived therefrom by the owner, but all the potentialities are to be taken into consideration.” ... At pages 189, 198 and 199 he refers to the use of the land for a going concern as one of the elements to be taken into consideration in arriving at the value, and says he knows ‘‘of no other way of arriving at a piece of property, that is, in the city limits’’. ...

Upon a careful consideration of the matter it is my opinion that sec. 86(1) of the Act is conclusive of the issue, and that the sales of goods in question. here, delivered after June 2, 1931, were liable to the sales tax at the rate of four per cent upon the sale price, at the time of delivery. ... Coming now to a consideration of the second proviso to sec. 86(1) (a) and which I have just above quoted. ...

It appears to their Lordships that the above proposition clearly involves, as distinct from consideration of the physical nature of the attachment and whether it amounts to incorporation in the soil, consideration of the purpose which the attachment serves. ...

‘ ‘ On December 5, 1931, the inspector of income tax acknowledged receipt of the aforesaid letter, adding: "‘I have forwarded a copy of your letter to the Commissioner of Income Tax, at Ottawa, for his consideration and decision, and shall advise you in regard thereto as soon as possible. ‘ ‘ On December 16, 1931, the Commissioner of Income Tax wrote to the inspector at Winnipeg stating {inter alia): " ‘It would appear from your letter of the 5th instant and stated enclosure that it will be in order to accept a consolidated return for 1931 covering the operations of Western Vinegars, Ltd. for twelve months ended 30th November, 1931, and of Reynolds, Moore & Co. ... After careful consideration of the facts and of the law, I have arrived at the conclusion that the second question must be answered in the affirmative. ...

The licence states that in consideration of a sum for ground rent and in consideration of the dues hereinafter mentioned (being the due in question herein) the licensor gives to the licensee the right to cut the timber covered by the licence and vests the ownership of such timber in the licensee. ...

On consideration I am of opinion that the learned County Court Judge was right. ... Such considerations as these. appear to me to show that the question must be one of fact in each case; the question being what is generally understood to be comprehended in the particular business designated.” ...

The facts, the question involved, and the opinion of the learned County Judge are fully and clearly stated in the special case as follows: “Facts: The appellant is a corporation incorporated under Part XI of The Ontario Companies Act for the following objects, namely; ' (a) To acquire, own, lease, prospect for, open, explore, develop, work, improve, maintain and manage mines and mineral lands and deposits and to dig for, raise, crush, wash, smelt, assay, analyse, reduce, amalgamate, refine, pipe, convey and otherwise treat ores, metals and minerals, whether belonging to the Company or not, and to render the same merchantable and to sell or otherwise dispose of the same or any part thereof or interest therein; and (b) To take, acquire and hold as consideration for ores, metals or minerals sold or otherwise dispose of or for goods supplied or for work done by contract or otherwise, shares, debentures or other securities of or in any other company, having objects similar in whole or in part to those of the Company hereby incorporated and to sell and otherwise dispose of the same. ... After referring to the statutory definition and discussing various English cases, he says: ‘ ‘ Of course, in construing English Income Tax decisions, one must always bear in mind that they depend largely upon the phraseology of the statutes under consideration; but I find it impossible to understand how, where the word ‘income’ is defined, as it is here, to be ‘profit or gain,’ not from any particular transaction, but from the whole business of an entire year carried on by the ‘person’ upon whom the tax, in respect to it, is to be imposed, such ‘income’ can be arrived at otherwise than by taking account of the receipts for the year and deducting therefrom at least all expenditure made in, and properly attributable to, the earning of such receipts as a whole, including therein expenditure made in the hope of earning receipts for the business or undertaking, although such hope has been disappointed.” ...

The objection was reserved; but the Court, after consideration, now dismisses it, because the name given to an item does not necessarily determine the character thereof. ... It is a sweeping regulation, which takes no account whatsoever of any special circumstances which might exist in any special case; and there is not the slightest indication that the Treasurer or any member of his deparament gave any consideration, en connaissance de cause, to the question as to whether or not the whole or any part of the salaries or bonus in question was ‘‘in excess of what is reasonable for the services performed”? ...

The agreement of the 5th October further provided that 100 shares of Tomlinson and Brodericks Limited should be issued as fully paid and non-assessable, 50% to the Tomlinson Construction Company Limited or its representatives, and 50% to Brodericks Contractors Limited or its representatives, "‘in consideration of working capital supplied and services rendered by the said latter Companies. ‘ ‘ The remaining 300 shares of Tomlinson and Brodericks Limited were to remain in the treasury of that Company subject to issue at the discretion of the full board of directors. ... The assignment of the Hydro contract to Tomlinson and Brodericks Limited, with the agreement that the prosecution of the work on Long Lac Diversion should be done by it, the acceptance of shares in that Company, fully paid and nonassessable, in consideration of working capital supplied and services rendered by the other Companies, with the provision that no new shares should be issued except at the discretion of the full board of directors, the equal division of the issued shares between the Companies, and the provision for equal representation on the board of directors are all, to my mind, significant of an intention that Tomlinson and Brodericks Limited should become the principal, and not a mere agent, in the prosecution of the work under contract with the Hydro Commission, and that' the appellant and the two Broderick Companies should protect their interests and exercise control of Tomlinson and Brodericks Limited as its shareholders and directors, rather than as principals towards an agent. ...