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In fact, however, it was not adopted by the taxpayer for 1956 but, with no explanation as to what considerations led to it other than that the agent considered that the Ken Steeves case required it, the appellant’s computation for 1957 was prepared on the accrual basis. ...

A. similar phrase was considered in Smethurst (H.M. Inspector of Taxes) v. ...

If you considered it was necessary for Mr. Jens to come down to Vancouver other than on a week-end.would. would you notify him? ...

However, Exhibit 1, which contains the evidence before the Board, shows that the respondent acted upon said notice of assessment and filed an objection to it, whereupon the appellant, on May 29, 1952, notified the respondent that, having considered its objection, he confirmed the said assessment, and at the bottom of this last-mentioned notice the following inscription is found: ‘James J. ...

Favourably considered by the Board, full approval of this request was withheld pending the start of construction work. ...

What is the line which separates the two classes of cases may be difficult to define, and each case must be considered according to its facts; the question to be determined being— Is the sum of gain that has been made a mere enhancement of value by realizing a security, or is it a gain made in an operation of business in carrying out a scheme for profitmaking? ...

In the former, subsidies are normally paid because it is considered in the public interest that assistance should be rendered to the qualified recipients who in turn would render some service of benefit to the public, such as ploughing up land, or the operation of a dry dock. ...

What is the line which separates the two classes of cases may be difficult to define, and each case must be considered according to its facts; the question to be determined being—Is the sum of gain that has been made a mere enhancement of value by realising a security, or is it a gain made in an operation of business in carrying out a scheme for profit-making?’’ ...

I agree with counsel for the respondent that this agreement must be considered in conjunction with the agreement of the same date, between the appellant and Federated Petroleums Limited (hereinafter referred to as ^Federated”), which was executed immediately following the execution of the first-mentioned agreement. ...

The Minister considered that the above- mentioned amount was subject to duty under Section 3(1) (g) of the Act as aforesaid, added the said amount to the assets of the succession and taxed it accordingly. ...