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“In this Act ‘delivery’ as applied to mail, means delivered to the addresses thereof and, for the purpose of this Act, leaving mail with the addressee or his servant or agent or with any other person considered to be authorized to receive mail, according to the usual manner of delivering that addressee’s mail, is deemed to be delivered to the addressee.” ...

The estimated cost of the hotel building after the Alberta Liquor Control Board had considered an earlier estimate was $220,000. ...

The one and only possible conclusion flowing from appellant’s acts, from his written and oral statements, is that during the material period, 1949 to 1954 inclusive, he considered this practice of discounting loans and mortgages in the light of a personal venture, completely separate from that pursued by Associated Investors of Canada Ltd. ...

I have carefully considered these preliminary objections and have also had reference to the cases on the subject of procedure cited in Crankshaw, 7th Edition, at page 1267, and Snow, 6th Edition, at page 749. ...

I agree with the submission made by counsel for the appellant that in order that the plan with which we are concerned may be considered an ‘‘employees profit-sharing plan’’ it must fulfil the following conditions: (1) the employer must make payments to a trustee in trust for the benefit of its employees; (2) the payments must be computed by reference to the employer’s profits from its business; (3) all amounts paid to the trustee and all profits (except capital gains or losses realized or sustained since 1955) must, in each year, be allocated either contingently or absolutely to individual employees. ...

He was quite definite, however, that he never seriously considered going public as a possibility for the Sales Company until January 1961. ...

Counsel for the appellant submits, however, that as the appellant’s employer was required by law to provide board and lodging the appellant had no option in the matter and that, therefore, the value thereof should not be considered as part of his income. ...

The statutory provision to be considered is the same as in the Eastern Textiles Ltd. case (supra), namely, Section 26(1) (d) of the Income Tax Act, S.C. 1948, c. 52, as amended in 1949. ...

In the statement made by the appellant in support of its income tax return, the total monies received by it from taxicab owners, namely, $40,500.00, is described as ‘‘deferred members deposits’’, but I am not of opinion that it could be considered as a liability merely by the insertion of the phrase “deferred liability” in its income tax return. ...

In short, the purchase by him of the Challenor Estate lands is so nearly identical and closely associated with his business operations, that it should not be considered as an isolated transaction or completely divorced from the business normally carried on by the appellant. ...