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The lower court judges erred by taking into consideration the amounts paid on account of tax subsequent to the commission of the offences. ...

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. ...

This consideration could not be given any weight against the plain meaning of the words of a statute, but in the case of those statutory provisions one ean, at best, only grope in the obscurity created by careless drafting. ... In my opinion the words of Harrison C.J. in the case above quoted are intended to indicate that the apportionment pre- scribed by the equalization by-law of 1876 was an unalterable basis for the levying of the tax in 1877, and his observation, in my view, has no relation to the method by which and the consideration on which the apportionment prescribed by the equalization by-law of 1876 was reached. ... I expressed my views in the following words: “.... by sec. 86 (now s. 90), the county council is given a broad discretion—so broad that it is entitled to take into its consideration the assessment rolls themselves; its own knowledge of values (see s. 88, now 92); the report of the valuators, if any appointed; and thereupon to form its Own opinion as to what is necessary to produce a just relation between the aggregate valuations of the different townships. ...

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 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. ...

In view of these considerations there should be no costs in the appeal. ... References should also be made to Section 116(1) and Section 117(1) (f) which are relevant for consideration. ... Jayaratne, [1951] A.C. 66, a cognate question arose for consideration and determination. ...

As will be seen, the matter involves the consideration of s. 8 of the Assessment Act, R.S.O. 1937, c. 272. ...

On August 30 of that year, she received a referral from the collections section of the Department requesting that consideration be given to the bringing of a prosecution against Antony Pica, Frank Pica, and the several corporations which they controlled, for breaches of paragraph 239(1)(a) of the Income Tax Act, (filing false returns), and paragraph 239(1)(d) of the Income Tax Act (evading payment of taxes). ... The affidavit under consideration in this case contains some of the same errors in form that were referred to by Morden, J.A. ... Secondly, policy considerations are involved. The decisions all express concern with the chaos threatened by interruptions of the trial process. ...

Hommel paid for in his lifetime was the principal sum, and that the consideration for the interest payments is the leaving of the principal sum on deposit with the insurance company. ...