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., who is now an Associate Justice of the Supreme Court of the United States, and was then speaking for the Court of Appeals in New York, seems to warrant me in taking a liberal rather than a restricted view of the statute under consideration.” ... The definition therein reads as follows: " " Salary, a recompense or consideration generally periodically made to a person for his service in another person’s business; also wages, stipend, or annual allowance.” ... After due consideration of the facts and the law I am satisfied that the payment by appellant to National System of Baking of Alberta Ltd. is merely a reimbursement to the latter of moneys disbursed by it for services performed for the appellant. ...

Smith’s estate was not expenditure incurred by appellant " " solely for the purpose of earning... profits or gains’’ of its business; that the obligation to make the payments was undertaken by appellant in consideration of its acquisition of the right and opportunity to earn profits, i.e., of the right to conduct the business, and not for the purpose of producing profits in the conduct of the business. ... It will suffice to quote an extract of the head- note which is fairly accurate and complete: ‘““A brewery company, as a necessary incident of the profitable working-of their brewery business, acquired and owned licensed houses which they let to tied tenants, who, in consideration of the tie, paid a rent less than the full annual value. ... Smith under certain agreements, as this percentage of the commission so paid was not expenditure incurred by appellant ‘‘solely for the purpose of earning... profits or gains’’ of its business, and that the obligation to make the payments was undertaken by appellant in consideration of its acquisition of the right and opportunity to make profits, that was, of the right to conduct the business, and not for the purpose of producing profits in the conduct of the business. ...

There is, however, another aspect of the situation in each of these companies which appears to me to require consideration and which was not involved in any of the cases cited. ...

That appeal had to do with the respondent’s taxation year 1951 and the applicable section was Section 26(1) (d) of The 1948 Income Tax Act which, save for the section numbers, was identical to Section 27(1)(e) now under consideration. ...

NOW THEREFORE THIS AGREEMENT WITNESSETH that in consideration of the premises the Parties hereto agree as follows: 1. ...

The learned trial Judge, after a thorough and most lucid sifting of all facts adduced, concluded that: “The expenditure under consideration was, in my opinion, made once and for all to secure a benefit or advantage that was expected to be enjoyed over a lengthy though indefinite future period. ...

In my opinion, it is open to question whether a reserve in respect of any portion of the $23,926.65 is strictly allowable under Section 85B(1) (d) since, in the view I have taken of the facts, the amount is payable by the finance company in each case as part of the consideration for the sale to it of the contract, rather than from the sale of the refrigerator, and there is no suggestion that any profit whatever accrued to the appellant from the sales of the contracts, the price at which they were assigned being merely equal to the unpaid portion of the selling price of the refrigerator. ...

Regarding its primary objective: stopping the yearly outflow of funds occasioned by an unprofitable railway passenger service, British Columbia Electric bargained for and obtained, against due monetary consideration, its release from this serious predicament (vide Ex. ...

There remains for consideration the question whether, when Section 27 (1) (a) is read with the other provisions of the Act, one must reach the conclusion that Parliament intended that gifts to charitable organizations were not to be deducted except in the manner and to the extent authorized by that provision. ...

Section 127(1) (c) of The Income Tax Act defines an approved plan as follows: “(e) ‘Approved superannuation fund or plan’ means an employees’ superannuation or pension fund or plan approved by the Minister in respect of its constitution and operations for the taxation year under consideration.” ...