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C.P.R. v. Attorney-General for Saskatchewan, [1951] CTC 26
This "" Algoma” branch is referred to in 48-49 Vict., c. 57.  ... In the course of the judgment it was stated: ‘‘The things so brought by definition into the term " railway ‘ are all physical things, as the railway itself is.  ... Here the expression clearly refers to the portions of the ‘‘entire railway ‘ ‘ referred to in the third sentence of cl. 1 which had been or was to be constructed under the terms of the contract.  ...
SCC
City of Halifax v. Halifax Harbour Commissioners, [1928-34] CTC 366
The section, moreover, enacts that real property acquired under these powers shall " " be acquired in the name of, and vested in, His Majesty’’.  ... At p. 73, Lord Watson says it was sufficient in the Mersey Docks case " " to establish that occupation for what were strictly speaking public, though in no sense Government, purposes, was not, as regarded exemption from the poor-rate, in pari casu with the occupation of the Crown.”  ... By c. 89 of the Revised Statutes of Canada (1927), sec. 4, ‘‘,.. the use, maintenance, and ordinary repairs of all harbours, wharfs, piers and breakwaters constructed or completed at the expense of Canada, or in any way the property of Canada, and the making and enforcing of regulations concerning such use, maintenance and ordinary repairs, and the collection of tolls and dues for such use, ‘ ‘ are placed under the control and managament of the Minister of Marine and Fisheries.  ...
SCC
Canfor Ltd. v. Minister of Finance, [1978] 1 SCR 1047
Solicitors for the appellant: Lawson, Lundell, Lawson & McIntosh, Vancouver.  ...    [1] [1977] 2 W.W.R. 673. [2] [1976] 3 W.W.R. 519.  ...
SCC
Mandel v. The Queen, [1980] 1 SCR 318
Solicitors for the appellant: McCarthy & McCarthy, Toronto. Solicitor for the respondent: W.  ...    [1] [1979] 1 F.C. 560. [2] [1977] 1 F.C. 673.  ...
SCC
Rural Municipality of St. Vital v. City of Winnipeg, [1946] CTC 123
All lands used for publie park purposes or exhibition grounds, now or hereafter owned by the city, which are situate outside the territorial limits of the city, shall be exempt from municipal taxation by any municipality 1 in which such lands are situate. ‘ ‘ "1700.  ... This provision is still to be found in s. 385(a) of the Municipal Act, 1933 (Man.), ¢. 57.  ... It may be noted in passing that the Public Parks Act was not passed until 1892, 55 Viet., ¢. 31.  ...
SCC
His Majesty the King v. Montreal Stock Exchange, [1935-37] CTC 107, [1920-1940] DTC 307
Schedule III referred to, includes " " newspapers and quarterly-monthly, bi-monthly and semimonthly magazines and weekly literary papers unbound.”  ... The term newspapers ” is not defined in the Act and while we were referred to various definitions in other Dominion and provincial statutes, the statement of the present Chief Justice, in delivering the judgment of the Court in Mun-Bingham Printing Co.  ...
SCC
Goldman v. Minister of National Revenue, 53 DTC 1096, [1953] CTC 95, [1953] 1 S.C.R. 211
“Income” is defined by Section 3(1) of the statute to mean, inter alia, ‘ ‘... the annual net profit or gain or gratuity, whether ascertained and capable of computation as being... salary...”  ... The appellant deposed that he then told Black that there was no assurance that anybody would get anything and that the latter had said that while there might not be anything for the committees, nevertheless, in organizations of that character ‘‘they generally arranged for payment of the solicitor’s fees or counsel fees and in big companies the fees are generally large’’, and Black ‘‘ was willing to offer me to split his fee ’ ’ for the purpose of developing the mining claims to which I have already referred.  ... Section 3 provides: “ (1)... Income ’ means the annual net profit or gain or gratuity, whether ascertained and capable of computation as being wages, salary, or other fixed amount, or unascertained as being fees or emoluments... directly or indirectly received by a person from any office or employment... and also the annual profit or gain from any other source including...”  ...
SCC
Ottawa Valley Power Company v. Minister of National Revenue, [1970] SCR 941
Solicitors for the appellant: Saucier, Jones, Peacock, Black, Gain, Stratton & Laycraft, Calgary.  ...    [1] [1969] C.T.C. 242, 69 D.T.C. 5166.  ...
SCC
Kent v. The King, [1924] SCR 388
The contention is based upon that part of the section which declares such income to be assessable " as provided in Part I " and admittedly by Part I non-residents are not assessable to income tax.  ... The income is to be assessed and taxed " as provided in Part I." The tax on the output is the tax under Part IV.  ... Solicitors for the appellant: Hamilton & Wragge. Solicitors for the respondent: Nisbet & Graham. [1] [1923] 3 W.W.R. 865. [2] [1923] 3 W.W.R. 865. [3] [1923] 3 W.W.R. 865. [4] [1886] 31 Ch.D. 402 at p. 409. [5] [1923] W.W.R. 865. [6] [1923] 3 W.W.R. 865.  ...
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Clarence E. Snyder v. Minister of National Revenue, [1951] CTC 397, [1920-1940] DTC 499-35
The agreement contains two important provisions which are in these words: " 5.  ... West, Calgary % Unit Clarence Snyder 118 7th Ave. West, Calgary $ Unit W.  ... West, Calgary % Unit William Anderson Calgary Power Co., Calgary V Unit D.  ...
