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To regard these payments as purchase price, and therefore as chargeable against capital rather than against revenue, could not, I think, be considered an unreasonable view. ...

See. 8(1) may be considered as containing three parts. The first states the conditions in which the Minister may make the demand; the second gives the Minister power to make the demand, and the third defines the duties of the person served with the demand. ...

Therefore, in view of the consideration to which I have just adverted I find that the preferred shares in question and the dividends paid thereunder are part of the subscribed capital and cannot in any manner or means be logically and legally considered as ‘‘borrowed capital”. ...

The company must be considered as a commercial company, notwithstanding contention to the contrary, and its dividends must be treated as profits and gains which become liable to assessment as income. ...

The above decision was considered and adopted by the Supreme Court of Massachusetts in Dodge v. ...

Business tax in such a case as this is substantially in lieu of income tax, and when it is considered that under el. ...

It may be, as counsel for appellant contends, that a finding so expressed is not in any event a simple finding of fact, for it involves the construction of the statute, and much may depend upon what the Board considered to be the meaning of s. 8. ...

In allowing the appeal, Wetmore, C.J. said: “When I use the term ‘for a mere temporary purpose’ I wish it understood with a limitation, because I do not desire for a moment to be considered as holding that if the appellant, when he moved his family to Wolff’s to stay there during the summer, and had so taken up his temporary residence there for the summer— if he had brought his stock there deliberately, they would not have been liable to assessment.” ...

It was income earned in 1946 and must be considered as subject to the general charging of Section 9, to the extent that it was not covered by Section 35. ...

Rule 4(1) states that the Rules shall be liberally construed to secure the just, most expeditious and least expensive determination of every proceeding on its merits. [12] Rule 9 allows the Court to dispense with compliance with the rules where it is in the interest of justice. [13] Finally, pursuant to subsection 126(4)(e), a case management judge may make any order that is considered just in the circumstances. ...