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A good deal can be said in favour of the proposition that the sale price is what the purchaser pays to the vendor as consideration for the object of the sale and that, since the purchaser has to pay and does pay the excise tax included in the sale price, such excise tax must be considered, for the purpose of calculating the sales tax, as forming part of the purchase price. ...

The value of the buildings shall be the amount by which the value of the land is thereby increased. “ (3) To remove doubts it is hereby declared that the cost of a building is only one of the matters which should be considered in ascertaining the amount for which a building should be assessed, and if it is found that a building, either because of its condition as to repair or of its inappropriateness to the location in which it is found or because of any other circumstances affecting its value, increases the value of the land by less than the cost of the building, or the cost of replacing it, such less sum shall be the amount for which the building shall be assessed under subsection 2; the meaning of that subsection being that buildings shall be assessed for the amount of the difference between the selling value of the whole property and the selling value of the land if there were no buildings on it. ...

‘‘Understand, when we invoice the goods, the goods become the property of the dealer, therefore if he should fail or become a bankrupt, the goods carried in our warehouse would be considered part of his assets, which we would have no claim upon. ‘ ’ The practice suggested in the defendant’s circular letter to its salesmen was carried out and these special sales were all made after April 1, 1931. ...

It is evident that, under these conditions, the defendant must be considered as producing and manufacturing of clothes, costumes or uniforms leaving his establishment. ...

Counsel for appellant contends that this sum of $3,750 cannot be considered as income to the appellant because income is something that comes in; and, as far as the appellant is concerned, it cannot be said that the sum in question did come in; it is admitted that the appellant did not receive the sum of $3,750 and that the only payment which she got, as a result of the payment by the firm of Riddell, Stead, Graham & Hutchison to the Royal Trust Company of the said sum of $3,750, was the revenue derived therefrom. ...

Alternatively, it was pleaded that if the respondent contended that the income in question should be considered as being accumulated for the benefit of the beneficiaries of the Colne Trust, namely, the aged and deserving poor of the Town of Colne, the income was not taxable in the hands of the Canadian Trustee because the said beneficiaries are not beneficiaries of the Canadian Trust, and have no interest therein; that the income is not taxable because the said beneficiaries are not unascertained persons within the meaning of the Act, and none of them could become liable to taxation in Canada in respect of any sum or sums received out of the fund as being resident in Canada, or as receiving taxable income in Canada or elsewhere; and that if the said income or any part thereof is held to be taxable under the Act, interest should be allowed only in respect of such tax, additional tax and surtax, as is allowed from February 21, 1936, the date when first the assessments in question were made. ...

I have carefully considered the grounds advanced in support of the appeal so ably presented by Mr. ...

Upon my construction of the statute I considered that I should find as a fact that the said sum was received as income derived from the business of the respondent Company and was not assessable. ...

The only Ontario cases in which the expression "‘occupying in an official capacity” has been considered are: Re Town of Cochrane & Cowan, 50 O.L.R., 169; Re Town of Cochrane & The King, 56 O.L.R., 477; Re Oakes c Township of Standford, 58 O.L.R., 624. ...

The work of construction had actually been commenced prior to the conclusion of the written contract, and thereafter was carried on but not at the rate expected by the parties, owing to various causes which need not be considered. ...