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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. ...

The fact is that neither the respondent nor his brother considered that their purchase of the mortgages and agreements had been an investment and they did not make any such pretence. ...

Apart from argumentation the said briefs disclosed that consideration of paragraphs 7 and 8 was not necessary because counsel agreed that the Minister, in arriving at the figure of $119,607.11, which he considered to be undistributed income under Section 81(1), had made due allowance for the respective shareholdings of the taxpayer and Mrs. ...

Dear Sir: We have considered the letter of August 5th, 1960, from your Mr. ...

Further the agreement for sale with Dominion was subject to such conditions as Dominion considered necessary to ensure the erection of a shopping centre adjacent to its supermarket in which Dominion’s advantage laid most. ...