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Attorneys for the respondent: Pinard, Pigeon, Paré & LeJour, Montreal. 1 [1962] Que. ...

Subsection (2) of s. 693 is a part of Part XXIV and, in my view, its application in these proceedings was excluded because s. 136(4) of the Income Tax Act otherwise provided when it stated: An information or complaint under the provisions of the Criminal Code relating to summary convictions, in respect of an offence under this Act, may be laid or made on or before a day 5 years from the time when the matter of the information or complaint arose … In addition, I also agree with the conclusions reached by Johnson J.A., for the reasons which he states, that this is not a case in which it can be said that there has been any repeal of s. 136(4) by implication. ...

., 1924, ¢. 254) are sees. 2 and 4. Sec. 2 defines ^income” as including " 1... all. ».. profits arising... from real and personal property, or from money... invested,... or from any venture, business, —... of any kind whatsoever.” ... Meltzer says she didn + know ‘whether in the municipal assessment roll the property was assessed to the company or to the individuals. ...

. * * * If I am to look at this case in its broadest terms from the standpoint of a conspiracy to do an illegal act, in my view, it would be incumbent upon the Crown to demonstrate that there would be an evasion of a tax liability. On the evidence I am unable to say whether the moneys are subject to tax. * * * [Page 818] However, I am of the view that, unless there is a statutory onus, and there is none in the Income Tax Act, nothing displaces the ordinary law in relation to a criminal case, which is that the Crown must establish the guilt of the accused beyond a reasonable doubt and whether these transactions are capital gain or not are matters that should be determined by the Minister, and are not facts peculiarly within the knowledge of the accused. ... In Belyea & Weinraub v. The King [14], this court considered an appeal by an accused person from a conviction rendered in the appellate division of the Supreme Court of Ontario after an acquittal at trial. ...

In coming to this decision I am influenced particularly by the following matters.   ...

Additionally, in Smith, Stone & Knight Ltd. v. Birmingham Corp., [1939] 4 All E.R. 116 (K.B.), Atkinson J. came to the conclusion that a parent company could sue the persons responsible for damage caused to one of its subsidiaries. ...

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Solicitors for the appellant: Stikeman, Elliott, Tamaki, Mercier & Robb, Montreal. ... Solicitors for the intervenor: Burke-Robertson, Chadwick & Ritchie, Ottawa ...   [1] [1974] 1 F.C. 398. [2] [1974] S.C.R. 1046. ...

The Pension Trust Agreement provides that the monies held by the Trustees “shall be invested … upon the direction of the Company”. ... On November 18, 1965, one of the Company’s auditors, who was also a trustee of the Pension Plan, wrote to Parker: … although a good percentage of the pension plans being approved are of the “executive” type, the plan must be one that does resemble a genuine employees’ pension plan. ... Solicitors for the respondent: Thorsteinsson, Mitchell & Little, Vancouver.   ...

. … 16. Every person who is required by section 7 to make a return of income shall, to the extent of the property or business that he is administering, managing, winding up, [Page 455] or otherwise controlling or dealing with, pay any tax and interest and penalties assessed and levied with respect to such income before making any distribution of such property or business. 17. ... Solicitors for the appellants: Davis & Co., Vancouver. Solicitors for the respondent: Harman & Co., Victoria ...   [1] [1976] 4 W.W.R. 701. [2] [1942] S.C.R. 435. [3] [1949] A.C. 36. [4] [1933] A.C. 710. ...