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Buckland, [1944] 1 D.L.R. 285 at pp. 292-3, the Court considered a definition of "‘business'' and provisions as to the assessment of business contained in the Rural Municipality Act, R.S.S. 1940, c. 129, which are similar to the definition of business and provisions as to assessment contained in the City Act. ...

So far as I am aware, the words have not been considered judicially, nor has any part of this subsection. ...

Riley that the question for determination here, namely, that of a closed or open hearing of the charges laid, was not even remotely considered in the Kaufman case, supra. ...

Lawson’s letters of May 14 and June 4, 1946, excepting allowance for Income Tax and situation respecting lease, as Assistant Deputy Attorney-General has ruled that these should not be considered 17,407.40 $156,666.60” The petitioner submits: (1) That the value of the said interest in the said lease should be the fair market value thereof at the date of death of the deceased; (2) That the Suecession Duty Department erred in valuing the interest of the deceased in the rentals to be received from the said lease as an annuity and of basing the value thereof on expectation of life: (3) That the moneys to be received by the estate of the deceased whilst forming a portion of the capital of the said estate constitute income for income tax purposes in the hands of the executrix of the said estate and that the market value thereof is a figure to be determined after deduction of the income taxes which may be levied in respect thereof; (4) That the department in so valuing the said rentals has failed to take into consideration the following facts which would affect the rental value of the said premises: (a) That the lessees of the lands covered by the said lease might meet with competition from various new business; (b) That by reason of the existence and registration of the bond issues created by Woodward’s Stores Limited the value of the leasehold premises is reduced as in the event of foreclosure thereof the business of Woodward’s Stores Limited might get into the hands of people who were not capable of managing it properly; (c) That the centre of business activity in Vancouver might change; (d) The risk of destruction of the building by fire, earthquake, bomb or loss by expropriation for Dominion, municipal or provincial purposes; (e) The possible requirement of extensive repairs for the purpose of safety, which repairs might not be chargeable to the tenant; (f) The possibility of the lessor being obliged to re-enter and let to others at a considerably less rental. ...

Minister of National Revenue, [1947] C.T.C. 319, the President of this Court considered the nature of an assessment made under section 47 and the onus resting on an appellant therefrom. ...

The assessment is as follows: " " I, James Joseph McCann, of the City of Ottawa, Minister of National Revenue for the Dominion of Canada, having considered an audit report made by Excise Tax Auditor C. ...

There are several Canadian cases in which the Court has discussed the principles to be applied in determining whether in the computation of taxable income a particular expenditure is deductible and considered the construction to be placed on sections 6(a) and 6(b) of the Income War Tax Act, R.S.C. 1927, chap. 97, which read as follows: "16. ...

The interpretation to be applied to the term ‘‘carrying on business’’ as used in s. 2 of The Rates and Taxes Act was considered by this court in the Municipality of Restigouche v. ...

Tax Service, vol. 1, at 9-451, and need not here be considered. But it is important to note that the total income (not the: income less exemptions) is comprised of ‘‘earned income” and ‘‘investment income’’. ...

It also provides that payments may be made on the order of the Governor in Council, but I think that is simply for extra protection against possible enterprises or investments which might be considered questionable or improvident. ...