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Alternatively, it was pleaded that if the respondent contended that the income in question should be considered as being accumulated for the benefit of the beneficiaries of the Colne Trust, namely, the aged and deserving poor of the Town of Colne, the income was not taxable in the hands of the Canadian Trustee because the said beneficiaries are not beneficiaries of the Canadian Trust, and have no interest therein; that the income is not taxable because the said beneficiaries are not unascertained persons within the meaning of the Act, and none of them could become liable to taxation in Canada in respect of any sum or sums received out of the fund as being resident in Canada, or as receiving taxable income in Canada or elsewhere; and that if the said income or any part thereof is held to be taxable under the Act, interest should be allowed only in respect of such tax, additional tax and surtax, as is allowed from February 21, 1936, the date when first the assessments in question were made. ...

I have carefully considered the grounds advanced in support of the appeal so ably presented by Mr. ...

Upon my construction of the statute I considered that I should find as a fact that the said sum was received as income derived from the business of the respondent Company and was not assessable. ...

The only Ontario cases in which the expression "‘occupying in an official capacity” has been considered are: Re Town of Cochrane & Cowan, 50 O.L.R., 169; Re Town of Cochrane & The King, 56 O.L.R., 477; Re Oakes c Township of Standford, 58 O.L.R., 624. ...

The work of construction had actually been commenced prior to the conclusion of the written contract, and thereafter was carried on but not at the rate expected by the parties, owing to various causes which need not be considered. ...

Buckland, [1944] 1 D.L.R. 285 at pp. 292-3, the Court considered a definition of "‘business'' and provisions as to the assessment of business contained in the Rural Municipality Act, R.S.S. 1940, c. 129, which are similar to the definition of business and provisions as to assessment contained in the City Act. ...

So far as I am aware, the words have not been considered judicially, nor has any part of this subsection. ...

Riley that the question for determination here, namely, that of a closed or open hearing of the charges laid, was not even remotely considered in the Kaufman case, supra. ...

Lawson’s letters of May 14 and June 4, 1946, excepting allowance for Income Tax and situation respecting lease, as Assistant Deputy Attorney-General has ruled that these should not be considered 17,407.40 $156,666.60” The petitioner submits: (1) That the value of the said interest in the said lease should be the fair market value thereof at the date of death of the deceased; (2) That the Suecession Duty Department erred in valuing the interest of the deceased in the rentals to be received from the said lease as an annuity and of basing the value thereof on expectation of life: (3) That the moneys to be received by the estate of the deceased whilst forming a portion of the capital of the said estate constitute income for income tax purposes in the hands of the executrix of the said estate and that the market value thereof is a figure to be determined after deduction of the income taxes which may be levied in respect thereof; (4) That the department in so valuing the said rentals has failed to take into consideration the following facts which would affect the rental value of the said premises: (a) That the lessees of the lands covered by the said lease might meet with competition from various new business; (b) That by reason of the existence and registration of the bond issues created by Woodward’s Stores Limited the value of the leasehold premises is reduced as in the event of foreclosure thereof the business of Woodward’s Stores Limited might get into the hands of people who were not capable of managing it properly; (c) That the centre of business activity in Vancouver might change; (d) The risk of destruction of the building by fire, earthquake, bomb or loss by expropriation for Dominion, municipal or provincial purposes; (e) The possible requirement of extensive repairs for the purpose of safety, which repairs might not be chargeable to the tenant; (f) The possibility of the lessor being obliged to re-enter and let to others at a considerably less rental. ...

Minister of National Revenue, [1947] C.T.C. 319, the President of this Court considered the nature of an assessment made under section 47 and the onus resting on an appellant therefrom. ...