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Ivesleigh Holdings Inc, Fontaine, Bilodeau & Cie Ltée, Baribeau & Fils Inc, Jeviam Inc v. Minister of National Revenue, [1978] CTC 2984 Roland St-Onge [TRANSLATION]:—The appeals of Ivesleigh Holdings Inc, Fontaine, Bilodeau & Cie Ltée, Baribeau & Fils Inc and Jevlam Inc were heard by me on September 16, 1977 in Quebec City, Quebec. ... For this purpose we Prepared the following tables for all the public companies which, according to our information, are operating in the broadcasting field: — price/earnings ratio for the principal radio and television broadcasting companies on December 31, 1971, including certain data on Télé-Capitale Limitée; — analysis by sector of operation of the principal radio and television broadcasting companies, including Télé-Capitale Ltée, in 1971; — percentage distribution of the gross revenue of the:companies, including Tele-Capitale Ltée, by sector of operation for 1970 and 1971. ...

Allied Vegetable Farms (Kingsville) Ltd, Edward Remark & Sons LTD and Frank Remark & Son LTD v. ...

Block Research & Development Corporation v. Minister of National Revenuefederal Court — Trial Division (Dubé, J.) ...

The Succession Duty Department of the province has notified her that it proposes to value the interest of the deceased in this income at $156,666.60, arrived at as follows: ‘* Valuation of Deceased’s interest one-third of annual rental based on the age of the youngest life tenant, age 30—10,000 x 17.4074 $174,074.00 "‘Less overall allowance of 10% to cover all contingencies outlined in Mr. ... Although the proposition put to me is that I should value ‘‘the particular future estate with which this application ‘ ‘ deals, it is suggested that 4 it is the existence of the interest in question as one of the items of property vested in the deceased at the time of her death that raises the first difficulty’’. ...

Subsection 15(2) provides that “ Notwithstanding any other Act, the amount of a lien and charge and secured debt referred to in subsection(s) (1)...is payable and enforceable in priority over all liens, judgments, charges or any other claims or rights including those of the Crown in the right of the Province...”. ... While the Court of Appeal held that section 224 was a garnishment provision, it was clear in its reasoning that nothing in that section “ (had) the effect of transferring the property of the funds to the Minister or establishing a priority of Revenue Canada's claim”. ...

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