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Since the matter of Sutton Lumber & Trading Co Ltd v MNR, [1953] 2 S.C.R. 77; [1953] CTC 237; 53 DTC 1158, it is well known that the main criterion to be used in order to decide if there is an adventure in the nature of trade is the course of conduct. ...

Viscount Finlay said: “... the legatee of a share in the residue has no interest in any of the property of the testator until the residue has been ascertained. ...

Appellant’s counsel relied largely on St John Dry Dock & Shipbuilding Company Limited v MNR, [1944] Ex CR 186; [1944] CTC 106; 44 DTC 663, a decision of Thorson, P [as he then was]. ...

The law of a foreign country cannot be determined by the Court itself from its own knowledge, inquiry or by hearing authorities and argument but it must be proved as a fact by skilled witnesses and not by the production of the books in which the law is written as was the law prior to 1844 when The Sussex Peerage, 11 CI & Fin 85, was decided. ...

Moreover, in the latter case, Pigeon, J said at page 882 [267, 6201]: “Mining itself is complete by the production and hoisting of the ore ‘...” ...

<, 2. None of the main reasons for the separate existence of Industrial, Miller Ltd. and Active Trailers Limited was to reduce the amount of income tax that would otherwise be payable under the Act. 3. ...

Mr Justice Cattanach said that “... the crucial test is whom the patients thought they were consulting and were in fact consulting”. ...

Interworld carried on business from an office in a suite of offices where Rose & Persiko, a firm of Toronto solicitors, carried on business. ...

On January 11, 1965 the solicitors for Longueuil Meat wrote the following letter to City Renderers Limited: Dear Sirs:— We are acting for Longueuil Meat Exporting Company Limited, and we have today been instructed by its First Vice-President, Mr David Granofsky, to write to you with respect to the following:— — Our clients are seriously considering the purchase of either the fixed assets of your Company, excluding building and land, or the purchase of all the issued and outstanding Common Shares, and Preferred if any, either one at a price which we think would be attractive to you. ...

Following the same pattern, the four partners acquired additional property in the City of Montreal and suburbs as follows: (a) On October 25, 1955, Lots 105 and 106 in Pointe Claire — for a purchase price of $356,000, payable one-half in cash, and the balance payable in five equal annual instalments, interest at 5%. ...