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., in The King v. Shore, [1949] Ex. C.R. 225; [1949] C.T.C. 159. The appellant was incorporated in 1947 under the Dominion Companies Act as a wholly owned subsidiary of Martin-Parry Corporation, a United States company, to market throughout Canada a vacuum cleaner known as the ‘‘Model C. ... Furthermore, Section 31 (1) of The Interpretation Act, R.S.C. 1952, c. 158, provides: 31. (1) In every Act, unless the contrary intention appears, (n) where a word is defined other parts of speech and tenses of the same word have corresponding meanings;” so that, in any event, produced or manufactured’’ is entitled to the assistance of the extension of the meaning of manufacturer or producer’’ in Section 2(a). It may be that, as was suggested, all the arguments now advanced were not presented to the Exchequer Court in The King v. ...

The King [1924] A.C. 999 and both decisions are, of course, binding upon this Court. ... Has he the same right to freedom of speech and discussion at public meetings? ... The King v. Crabbs [1934] S.C.R. 523. I would agree with the conclusions of Mr. ...

In connection with the appeal certain remarks in The King v. Noxzema Chemical Company of Canada, Ltd., [1942] Canada Tax Cases 21, may be reiterated and emphasized. ... The only statutory requirements in question are those above quoted ‘ ‘ (i.e. ... The Statute does not say that the Minister may disallow the excess over what is reasonable or normal for the " " class ’ ‘ of business carried on by the taxpayer. ...

He then became a resident of Rothesay, in the County of Kings, a short distance from Saint John, where he lived in 1923. ... On the lower level, the expressions involv­ing residence should be distinguished, as I think they are in ordinary speech, from the field of "stay" or "visit". ... From 1935 to 1941, in­clusive, he spent the following number of days in Canada:   days 1935  ……………………………………… 156 1936  ……………………………………… 138 1937  ……………………………………… 169 1938  ……………………………………… 145 1939  ……………………………………… 166 1940  ……………………………………… 159 1941  ……………………………………… 115 This residence at East Riverside was maintained in a man­ner that made it always at his disposal and available at any time. ...

He then became a resident of Rothesay, in the County of Kings a short distance from Saint John where he lived in 1923. ... On the lower level, the expression involving residence should be distinguished, as I think they are in ordinary speech, from the field of ‘‘stay’’ or "visit.” ... All three establishments are essentially of the same nature and are equally regarded by him as " " homes ‘ ‘ in the same sense. ...

The fact that some isolated page 637 b s. 15(1)   Charter        Section 56(1)(b) cannot be saved under s. 1   of the Charter  . ... The following extract from the House of Commons Debates indicates the reasoning underlying the establishment of a deduction benefit for the non-custodial parent and reveals the logic which led Parliament in the Mackenzie King era to adopt the system to which Ms.  ... The speeches which appear in the Parliamentary debates of the period suggest that the deduction/inclusion scheme challenged by Ms. ...

(LeBel, Fish, Abella and Cromwell JJ. concurring)   Rothstein J. (Moldaver J. concurring)     (* Deschamps J. took no part in the judgment.)         ... The Métis say speeches in the House of Commons by the framers of the Manitoba Act, Prime Minister Macdonald and George-Étienne Cartier, confirm that the purpose of s. 31 was to extinguish the “Indian Title” of the Métis.  ... The King (1916), 16 Ex. C.R. 193; Ontario (Attorney General) v. Bear Island Foundation (1984), 49 O.R. (2d) 353 (H.C.), at p. 447 (aff’d on other grounds (1989), 68 O.R. (2d) 394 (C.A.), aff’d [1991] 2 S.C.R. 570); Chippewas of Sarnia Band v. ...