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That question is to be answered by a consideration of all the facts and a determination not only as to whether there was a partnership agreement between the respondent and his son, but also whether such an agreement governed and controlled the operation of the firm. ... I turn now to a consideration of the evidence which tends to support the submission of counsel for the Minister that the partnership deed was in fact disregarded. ...

At page 194 he distinguished the English and Scottish cases, already quoted from, by finding that the Ontario Act applicable to the case which he had under consideration did not impose legacy duties properly so called and at page 196 held that, as the duty was imposed upon so much of the property that passed to a beneficiary, as the duty never reached the beneficiary but went to the Treasurer, no duty was leviable upon it. ... In all these Sections, 6, 10, and 11, it is the “succession” upon which the duty is assessed and levied and the succession, for the purposes of the question under consideration, by Sections 2(m) and (k) means briefly a disposition of property capable of being devised and every estate and interest therein by reason whereof any person shall become beneficially entitled thereto upon the death of any person. ...

Even if it were acceptable as evidence of someone’s intention—the witness did not say whose intention it was—there is a difference between someone’s intention to charge interest at some undetermined rate at some later time and a present arrangement between a prospective payor and payee that interest at some reasonable rate having regard to circumstances and relevant considerations will be paid. ...

The equipment items of United States origin were not sold to the appellant but ‘‘rented’’ to it upon the terms of a written agreement by which the Corporation agreed to ‘‘rent’’ to the appellant necessary equipment for use in its Canadian operations, the rental to be determined in Pasadena, California, giving due consideration to reasonableness and total cost of each item of equipment. ...

In my opinion this is the meaning of the word ‘interest’ in the enactment under consideration, and, where one company stands in such a relationship to another, the former can properly be said to have a controlling interest in the latter.. ...

They recited the acquisition by City Park of an apartment site in Toronto and the making by City Park of a contract for the construction of an apartment building thereon and they went on to say that in consideration thereof the bank granted the loan and that a similar loan would be made by the other bank. ...

By letter dated February 9, 1961 the Deputy Provincial Secretary advised the solicitor for the applicant, Polestar, that the necessary clearance had been received and that the supplementary letters patent had been given a tentative engrossing date of December 20, 1960 subject to further consideration by the Department before they would be issued. ...

A paramount consideration militates in favour of the defendant’s right of defence. ...

After giving careful consideration to the argument of counsel for the Minister I cannot accede to the correctness of the proposition upon which his contention is based. ...

The question for consideration, therefore, is whether on the facts as disclosed by the evidence at this trial the profits realized from the sale by the appellant to Western Development and Power Ltd., which it acquired in 1951 and which it sold in 1960, are profits from a business or property within the meaning of Sections 3 and 4 of the Income Tax Act, and the extended meaning of ‘‘business’’ as defined in Section 139(1) (e) or as submitted by the respondent whether this Hat Creek property was acquired by the appellant for the purpose of developing it as a mine and that it was only because this purpose was frustrated by economic factors in 1956 more particularly set out. above in the resume of the evidence that the Hat Creek Mine was sold realizing therefrom a fortuitous profit by way of capital gain. ...