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Fortunately, and properly so, all things duly. weighed and considered, the parties at bar seem to have tacitly reached the understanding that the solution depends upon whether or not the taxpayer should be the owner of the money paid or the property transferred, pursuant to his direction or with his concurrence. ...

C.R. 629; [1964] C.T.C. 252, Thurlow, J. had occasion to consider the question of whether receipts from the letting of real property are to be considered to be receipts from a business or receipts from property. ...

Later in his judgment, the learned judge explained what he found to be the mandatory condition of the tax exemption in Schedule III in the following terms: 'The determining, decisive, factor does not consist in the quantity of vitamins contained in, or calories excluded from, an edible substance; it is set and prescribed by the interpretative authority of Section 2(1) (ec) decreeing that: must be considered pharmaceuticalsunmentioned in Schedule ITT, ‘any material, substance, mixture, compound or preparation, of whatever composition or in whatever form, sold or represented for use in the... treatment, mitigation or prevention of a... disorder (or) abnormal state... in man’.” ...

In reaching this conclusion, T have not considered as particularly applicable either Sudeley v. ...

Section 6(1) (j) and its predecessor, Section 3(1) (f) of the Income War Tax Act, R.S.C. 1927, c. 97 as enacted by S. of C. 1934, ce. 55, s. 1, have been considered in a number of cases including Ross v. ...

He also submits that he had income of more than $5,000 in 2019, as shown by his tax return for that year and the evidence he filed in support of his CERB application. [22] Having carefully considered the evidence in the record, I am not persuaded by the applicant’s arguments. ...

In about the same year the matter was considered in Canada in respect of the Customs Act by the Exchequer Court of Canada. ...

Considered in its proper light, this decision is not necessarily at variance with the subsequent pronouncement above cited, in Sutton Lumber & Trading Co. ...

The claim is made by the respondent under Section 58, subsections (4), (5), (6) and (6A), of The 1948 Income Tax Act, which reads as follows: 58. (1) In this Act, trust or estate means the trustee or the executor, administrator, heir or other legal representative having ownership or control of the trust or estate property. (4) For the purposes of this Part, there may be deducted in computing the income of a trust or estate for a taxation year such part of the amount that would otherwise be its income for the year as was payable in the year to a beneficiary or other person beneficially interested therein or was included in the income of a beneficiary for the year by virtue of subsection (2) of section 60. (5) Such part of the amount that would otherwise be the income of a trust or estate for a taxation year as was payable in the taxation year to a beneficiary or other person beneficially interested therein, shall be included in computing the income of the person to whom it so became payable whether or not in was paid to him in that year and shall not be included in computing his income for a subsequent year in which it was paid. (6) For the purposes of subsections (4) and (5), an amount shall not be considered to have been payable in a taxation year unless it was paid in that year to the person to whom it was payable or he was entitled in that year to enforce payment thereof. (6A) A beneficiary or other person beneficially interested in a trust or estate who is entitled, either contingently or absolutely, to the property of the trust or estate or some part thereof at some future time, may deduct from the amount that would otherwise be his income from the trust or estate by virtue of subsection (5) such part of the amount that would otherwise be deductible from the income of the trust or estate for the year under regulations made under paragraph (a) of subsection (1) of section 11 as the trust or estate may determine; and any amount deductible under this section for a taxation year shall be deducted from the amount that the trust or estate would otherwise be able to deduct under regulations made under the said paragraph (a) but shall, for the purpose of section twenty, be deemed to have been allowed to the trust or estate under those regulations in computing its income for the year.” ...

’ ’ If he had not considered himself bound (as indeed he was) by the decision of the Court of Appeal in Re Fleck, [1952] O.W.N. 260; [1952] C.T.C. 205, Ferguson, J., before whom the application came, would have found that the money constituted capital in the hands of the trustees and not income but in view of that authority he declared otherwise. ...