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In 1952, it became obvious to the appellant that his grocery business was becoming increasingly less profitable so that he considered more lucrative endeavours. ... Statements now as to intention at the time of acquisition must be considered along with the objective facts. ...

The only question to be decided, therefore, counsel for the appellant submitted, was the question of whether the payment made under these circumstances can be considered a cost of the franchise within the meaning of the Income Tax Act. ... In any event, even if this was considered to be goodwill, then payment for the same was made in this case for the purpose of getting Seven-Up Vancouver Ltd. out of the field and in these circumstances the capital cost of accomplishing this should be allowed by permitting a deduction from income each year for the whole of the sum paid prorated over the period for which the new franchise to the appellant was granted by the parent company Seven-Up. ...

., the trial judge, considered the effect of the various decisions, and said at p. 526n: “These decisions establish that the courts of our country will not enforce the revenue claims of a foreign country in a suit brought for the purpose by a foreign public authority or the representative of such an authority, and that, even if a judgment for a foreign penalty or debt be obtained in the country 1 in which it is incurred, it is not possible successfully to sue in this country on such judgment. ... And at p. 527n said: “Those cases on penalties would seem to establish that it is: not the form of the action or the nature of the plaintiff that- must be considered, but the substance of the right sought to be enforced; and that if the enforcement of such right would even indirectly involve the execution of the penal law of another State, then the claim must be refused. 1 cannot see why the same rule should not prevail where it appears that the enforcement of the right claimed would indirectly involve the execution of the revenue law of another State, and serve a revenue demand.” ...

Items (III) and (IV) The respondent, on page 3 of his summary of argument, submits both these items can be considered together, an opinion in which I readily concur. ... At this conference, Ruzesky wished the land grants to his children to be considered payments for farming operations carried on by both of them, an interpretation strenuously opposed by Mrs. ...

In 1951, and again in 1954, this appellant made two transactions which he looks upon as capital investments, whilst, on the other hand, the respondent would have them considered as dealings in real estate, constituting income from a business within the meaning attributed to that word in the Income Tax Act. ... Corroborating this statement, Miss Brooks (now Mrs. de Angelis) went on to say that: We (her firm) earnestly considered going along with the project of building a small hotel with the financial assistance of Mr. ...

., or whether he did not mention it because he considered it to apply only to a criminal proceeding, I do not know, but Spence, J., at page 215, quoting from Duncan et al. v. ... Of course, I do not mean by this that I have not considered their effect in the decision which I have come to. ...

They evidently considered that a repair can be a replacement and that the portion of the wall replaced was merely a subsidiary portion of the building. ... For the above reasons I find that the respondent, in computing its income for 1955, was entitled to deduct the sum of $11,675.95 and that the Income Tax Appeal Board was correct in deciding that the expenditure should be considered to fall within the exception contained in Section 12(1) (a) and be held not to come within the provision of Section 12(1) (b). ...

Of the various powers contained in paragraph 6, the only one which need be considered is that exercisable in favour of the deceased. ... There is nothing to require that her judgment be anything but arbitrary, or that the interests or wishes of anyone else be considered. ...

On the argument before me counsel for the Minister submitted that the statutory provisions to be considered in determining the issue in the present case were Sections 53, 54 and 55 of The Income Tax Act, Statutes of Canada 1948, as amended, fre- quently, and conveniently but erroneously, referred to as The 1948 Income Tax Act. ... Consequently, the relevant statutory provisions to be considered are Sections 58, 59 and 60 of the Income Tax Act, R.S.C. 1952, Chapter 148. ...

These answers were read to the witness during his cross- examination at trial and he agreed ‘‘that his replies then were and still are true’’, with the comment that he considered those $50,017.16 ‘‘as capital payments and therefore exempted from income tax and from mention in his annual income returns’’. ... R-1, should not be considered. The respondent contended in Court, and renews these objections in his written memorandums, that appellant was estopped from re-assessing the income for the material years by Section 46(4) (b) of the Income Tax Act, restricting to ‘‘... 4 years from the day of an original assessment in any other case’’ (when no misrepresentation or fraud is alleged) the Minister’s power to do so. ...