Gilhooly v. MNR, [1945] CTC 203, [1941-1946] DTC 725 (Ex Ct) -- summary under Paragraph 108(5)(a)

An estate received a portion of its income as dividends from a Canadian mining company and paid a portion of its income to the taxpayer, who had a life interest in the property held by the executors. In finding that she was entitled to claim a depletion allowance in respect of her pro rata portion of the dividends received by her (based on s. 5(1)(a), which provided a deduction for “income derived from mining”), Cameron DJ stated (at p. 209) that “the true meaning that would give effect to the [quoted] words” was “’income originating from mining or coming from mining as its source’,” so that the mining dividends were derived from mining. Furthermore, her claim was not affected by the interposition between her and the mining company of the executors.