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Main- waring’s evidence, in case No. 165547 [not yet reported], should be considered in toto as an inherent part of the instant one, a rather unusual suggestion properly objected to on appellant’s behalf. ...

On the authority of the Bibby case, [1945] 1 All E.R. 667, the share held by William Jager in trust is to be considered as being held by him and enquiry is not to be made as to the beneficial ownership thereof. ...

If considered necessary, permitting the applicant to cross- examine Douglas Hamilton McAlpine on his affidavit sworn herein on the 20th day of May, 1954, and enlarging this application pending the completion of such cross-examination, or for such further or other order as the nature of this application may require. ...

In reply to its objections to the assessments he notified it as follows: “The Honourable the Minister of National Revenue having reconsidered the assessments and having considered the facts and reasons set forth in the Notices of Objection hereby confirms the said assessments as having been made in accordance with the provisions of the Act and in particular on the ground that for the purposes of paragraph (a) of subsection (1) of section 11 of the Act and The Income Tax Regulations made thereunder, of the assets acquired by the taxpayer from St. ...

This, however, though a factor to be considered, is far from conclusive. ...

" " Approved and agreed to. ‘ ’ The contention that the wife’s annuity contract issued under the provisions of 7-8 Edward VII, €. 5, was issued free from taxation, may be first considered. ...

Subsequently, early in 1943, it being considered that the importations had been undervalued, the Chief Dominion Customs appraiser made fresh appraisals of the value of the imported goods. ...

The appellant submits that under the terms of the Will and particularly under the terms of clause 5 of the will the monies so paid to the appellant are paid to her on behalf of herself and her two children and that as a result a portion only of the amount should be considered income accruing to her as defined by The Income War Tax Act. ...

And I said further, at the same page: “The statement thus made is merely a particular application of the well established principle that, in determining whether the profits realized from particular transactions, or a single transaction, were capital accretions or profits from a business or an adventure in the nature of trade and, therefore, taxable income, ‘each case must be considered according to its facts’, as the Lord Justice Clerk said in the Californian Copper Syndicate case (supra).” In the Spencer case (supra) I referred, at page 115, to many eases in which the test laid down in the Californian Copper Syndicate case has been approved, and, at page 125, I referred to numerous cases in which the principle that ‘‘each case must be considered according to its facts’’ has been stated by the Supreme Court of Canada. ... Moreover, the agreements and mortgages were certainly not of the kind that would be considered for investment purposes by a prudent person who was primarily concerned with securing a fair return on his money. ...

It was considered by the respective boards that this property as ideally suited for appellants’ future expansion plans. ... Statements now made as to intention at the time of acquisition must be considered along with the objective facts. ... While that listing was for a period of one year I fail to follow how it could be considered as ‘‘temporary’’ as suggested by Mr. ...