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Roberts was present, when I dismissed you from the service of this firm, as of the close of business yesterday, upon grounds which I stated to you, and which our Management Committee considered sufficient to warrant your immediate dismissal without notice. ... Whether a benefit received by a taxpayer was received by him ‘ ‘ in respect of, in the course of, or by virtue of the office or employment’’ must be considered in relation to the particular circumstances in which it was received. ...

I should also add here that counsel for the appellants stated at the trial that he abandoned the contention raised in the case of Harold Diamond and his wife, Estelle Diamond, that the money invested by the appellants in common shares, preferred shares and loans of Portage Drive-In Ltd. and Prairie Drive-In Ltd. should be held to be deductible as business losses under Section 27(1) (e) but did not abandon Sarah Diamond’s alternative argument that if it is found that she has engaged in a trading transaction with respect to the Mclnnes property that the loss she has sustained in the Balstone Farms option of $15,000 be considered as a business loss deductible in accordance with the provisions of Section 27 (1) (e) of the Income Tax Act. ... I would gladly comply with her request if the above loss could be considered as a business loss. ...

He had no written contract with the appellant insurer. [23] The Court in Wray considered the Sagaz indicia. ... This was an appeal from the Tax Court which considered the work status of 11 drywallers, orally retained by another drywaller when he had excessive work. ...

Colquhoun, [1926] A.C. 1, the House of Lords considered the case of a London barrister who held the office of Recorder of Portsmouth and who had sought to deduct from the emoluments of that office his expenses of travelling several times each year from London to Portsmouth for the purpose of carrying out his duties as Recorder. ... The distinction between supplies and equipment was considered in The D’Vora, [1952] 2 All E.R. 1127, where the problem was whether or not the supplying of fuel oil to a ship fell within the meaning of the expression ‘‘building, equipping or repairing a ship’’. ...

Cohn said, was that the defendant would ship such furs to these customers in the usual way but as between the defendant and them the furs thus shipped would not be considered as “delivered”; the customer companies would simply receive them and hold them for the defendant company until such time as the former should wish to have the furs for their own commercial uses, at which time they would take the furs into their own stocks and notify the defendant of their action; and thereupon the defendant company would invoice the customer company for the processing done and the taxes it would then pay and the goods would be considered ‘‘delivered’’. ...

Bathgate when considered necessary. Mr. Parker also testified that no part of the capital of Mr. ... Chipman acquired a general power of appointment in respect to the residue of her estate, was considered, but the majority of the Court held it was not necessary to decide the point in order to dispose of the appeal. ...

The income of a taxpayer for a taxation year for the purposes of this Part is his income for the year from all sources inside or outside Canada and, without restricting the generality of the foregoing, includes income for the year from all (a) businesses, (b) property, and (c) offices and employments. 4, Subject to the other provisions of this Part, income for a taxation year from a business or property is the profit therefrom for the year. ’ ’ The appellant argued the first transaction, standing by itself, was not of a kind as to make taxable any gain resulting therefrom and that evidence of the subsequent transactions was not admissible and further, that even if admissible, such transactions had no probative value and should not be considered in determining the question as to whether a gain resulting from the first transaction is taxable. ... But it is equally well established that enhanced values obtained from realization or conversion of securities may be so assessable where what is done is not merely a realization or change of investment, but an act done in what is truly the carrying on, or carrying out, of a business; 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 profit-making?’’ ...

Laffey made inquiries as to the sales of what he considered roughly comparable service stations and the prices paid for them and, by making comparisons, reached a figure of $45,000 for the property. ... Davis also approached the problem by the same three methods but considered that there was no satisfactory market data available on which to base an opinion by comparisons either as to the value of the land in the case of the cost approach or as to the value of the property as a whole in the comparative approach. ...

In so far as the substitutes are concerned, whether considered jointly or severally, I think that any anticipated opening, far from being disadvantageous to them, was for their benefit. ... Despatie and Marsolais et al., [1944] C.S. 1., Demers, J., held that, while a fiduciary substitution wherein the institute is under no obligation to conserve the residue is not an ordinary substitution, and in France would not be considered a substitution at all, nevertheless in Quebec it is a fiduciary substitution because the obligation to deliver over subsists as in an ordinary substitution. ...

The plaintiff suggested that in reading Section 22(b) (ii), only the following words should be considered, viz., “any amount that the purchaser is liable to pay to the vendor by reason of or in respect of the sale’’—‘‘or any other matter”. ... Curry (1942), 8 So. 2d. 418 at 421, the Appellate Court of Alabama was required to deal with a somewhat similar problem, although other provisions of a taxing statute were considered. ...