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The Attorney-General, [1911] 1 K.B. 410, was in other respects properly decided. ‘ ‘ The decision in Guaranty Trust Co. of N.Y. v. ... It seems to me it would be nothing short of a disaster if the Court had no power to make a declaration upholding the rights of those other parties, and restraining that wrongful interference. ‘ ‘ In k. v. ... Attorney-General, [1911] 1 K.B. 410; Esquimalt & Nanaimo Ry Co. v. ...

The warrants were executed on June 17, and a large number of documents were seized and taken away by the agents, employees and representatives of the Department of National Revenue — Taxation and the R.C.M.P. ... The right can be protected by maintaining the status quo — that is, by denying further access to the investigators pending resolution of the issues raised. ... Eli Drakik, an officer of the Department of National Revenue — Taxation Paragraph 3 to have added at the end thereof “In accordance with s. 231.3(8) and s. 232 of the Income Tax Act". ...

Section 1(d) reads: “ 1 child’ means lawful child of the deceased, lineal descendant of any such child born in lawful wedlock, person adopted while under the age of 12 years by the deceased, person to whom the deceased during the infancy of such person stood in loco parentis for a period of not less than five years, or lineal descendant of any such adopted child or person; ’ ’. ...

By sec. 2 of the amending Act, sec. 2 of the Assessment Act is amended by adding clause (ka), as follows: (ka) ‘Person’ shall include any partnership, any body corporate or politic and the heirs, executors, administrators or other legal representatives of a person to whom the context can apply according to law. ‘ ‘ By sec. 12 of the amending Act, 1922, it was enacted that sec. 13 of the Assessment Act should be amended by adding thereto the following subsections: "‘(3) Notwithstanding anything contained in this section or any other section of this Act, every agent, administrator, trustee, executor or person who collects or receives or is any way in possession or control of income for or on behalf of an estate and which income is not wholly distributed annually shall be assessed, in respect of the income not so distributed, on behalf of the estate in the municipality wherein the testator was domiciled at the time of his death. ... The King, 15 D.L.R. 283 at p. 292; [1914] A.C. 176, it ‘is no longer open to discussion” that the meaning to be attributed to that phrase is substantially the definition quoted in 15 D.L.R. at p. 291, from the treatise of John Stuart Mill in these words: ‘ A direct tax is one which is demanded from the very persons who it is intended or desired should pay it’.” And at p. 567 Duff, J., said: ‘ ‘Where personal liability is imposed upon a trustee or agent in respect of income received by him as such and the tax is not charged upon the income and there is no recourse against it by the taxing authority and the trustee is under no duty to the taxing authority to retain the income in his hands and apply it in payment of the tax, we should appear to have a case in which the trustee is the very person from whom the taxing authority demands the tax, it being left to him to secure his indemnity from those who are ultimately intended to sustain the burden. ...

It is stated as follows: “ (1) On the 1st day of February, A.D. 1957, an informa- tion was laid before C. ... As amended at the time the matter was dealt with, Section 47(1) is as follows: “47. (1) Every person paying (a) salary or wages or other remuneration to an officer or employee, (b) a superannuation or pension benefit, (ce) a retiring allowance, (d) an amount upon or after the death of an officer or employee, in recognition of his service, to his legal representative or widow or to any other person whatsoever, (da) an amount as a benefit under a supplementary unemployment benefit plan, (e) an annuity payment, or (f) fees, commissions or other amounts for services, at any time in a taxation year shall deduct or withhold therefrom such amount as may be prescribed and shall, at such time as may be prescribed, remit that amount to the Receiver General of Canada on account of the payee’s tax for the year under this Part. ’ ’ Under Section 131 of the same statute, subsection (2), every person who has failed to comply with or contravened subsection (1) of Section 47 is guilty of an offence and is liable on conviction to a fine or, in the discretion of the magistrate, to a fine and imprisonment. ... On ne peut plaider compensation à une demande de la couronne sans avoir recours à la petition de droit. ’ A substantive cause of action cannot be pleaded as an incidental demand or counterclaim to an information by the Crown. ...

" " The second method suggested is as follows: (2) By computing the tax upon the beneficiary’s entire income from all sources and subtracting therefrom the tax which would be imposed if the beneficiary received no annuity from the trustees, and considering the balance as the amount of tax payable by the trustees. ... As long as Lady Kemp was willing to reside in Castle Frank the testator makes its up-keep and maintenance a first charge on his estate, and provides that the amounts required for such purposes shall be free from all income tax " " and all income taxes which may be payable in respect of the said above provisions for my wife shall be paid out of my estate by my trustees.’’ ...

’ ’ After considering the will and particularly clause XIII (c) I have come to the conclusion that the testatrix did not provide for the eventuality of the executors receiving shares in the nature of an accretion arising from an asset already part of the capital of the estate and the question must be decided on the facts according to the principles already established. ...

It was also provided that after repayment of the loan, Wartime Oils would become entitled to a royalty of % of 1 per cent of the petroleum and natural gas produced, for each $12,500 of such advances. ... Subsection (6) of Section 8 of the Act is as follows: “ (6) A corporation whose principal business is the produc- tion, refining or marketing of petroleum or petroleum products is entitled to deduct from (a) the aggregate of the taxes under this Act and The Excess Profits Tax Act, 1940, payable by it in respect of the year of expenditure, and (b) if the deduction permitted under this subsection exceeds the taxes so payable in that year, from the taxes so payable in subsequent years, an amount equal to (c) twenty-six and two-thirds per centum in the case of a corporation substantially all of whose income is subject to depletion under this Act, or (d) forty per centum in the case of any other corporation, of the aggregate of drilling and exploration costs, including all general geological and geophysical expenses, incurred by it directly or indirectly on oil wells spudded in during the period from the first day of January, nineteen hundred and forty-three to the thirty-first day of December, nineteen hundred and forty-six and abandoned within six months after completion of drilling. ’ ’ Now it is not disputed that in some circumstances the appellant is entitled to the benefit of that subsection. ... In its claim the appellant included also three items called ‘ 1 gross royalty to Wartime Oils Limited’’; in 1944 the amount was $16,000 and in 1945 $2,000, both referable to Well No. 20; the remaining item of $1,000 was referable to Well No. 18, a companion well of Well No. 15 which was drilled under a similar contract with Wartime Oils and found productive, Well No. 18 being commenced but not drilled. ...

The certificate was executed by J R Giles, Director — Taxation, Hamilton District Office of the Department of National Revenue. ... It is conceivable — though improbable — that the Minister can personally come to the trial to testify as to the date on which there came to his knowledge evidence which, in his opinion, was sufficient to justify the prosecution. ...

Subsections (1) and (2) of section 231 are as follows: (1) — Any person thereunto authorized by the Minister, for any purpose related to the administration or enforcement of this Act, may, at all reasonable times, enter into any premises or place where any business is carried on or any property is kept or anything is done in connection with any business or any books or records are or should be kept, and (a) audit or examine the books and records and any account, voucher, letter, telegram or other document which relates or may relate to the information that is or should be in the books or records or the amount of tax payable under this Act, (b) examine property described by an inventory or any property, process or matter an examination of which may, in his opinion, assist him in determining the accuracy of an inventory or in ascertaining the information that is or should be in the books or records or the amount of any tax payable under this Act, (c) require the owner or manager of the property or business and any other person on the premises or place to give him all reasonable assistance with his audit or examination and to answer all proper questions relating to the audit or examination either orally or, if he so requires, in writing, on oath or by statutory declaration and, for that purpose, require the owner or manager to attend at the premises or place with him, and (d) if, during the course of an audit or examination, it appears to him that there has been a violation of this Act or a regulation, seize and take away any of the documents, books, records, papers or things that may be required as evidence as to the violation of any provision of this Act or a regulation. (2) — The Minister shall, (a) within 120 days from the date of seizure of any documents, books, records, papers or things pursuant to paragraph (l)(d), or (b) if within that time an application is made under this subsection that is, after the expiration of that time, rejected, then forthwith upon the disposition of the application. return the documents, books, records, papers or things to the person from whom they were seized unless a judge of a superior court or county court, on application made by or on behalf of the Minister, supported by evidence on oath establishing that the Minister has reasonable and probable grounds to believe that there has been a violation of this Act or a regulation and that the seized documents, books, records, papers or things are or may be required as evidence in relation thereto, orders that they be retained by the Minister until they are produced in any court proceedings, which order the judge is hereby empowered to give on ex parte application. ... I was referred to New Garden Restaurant & Tavern Ltd, et al v MNR, [1983] CTC 332; 43 OR (2d) 417, a decision of my brother White and to Roth v The Queen, [1984] CTC 185; 84 DTC 6181, by Callon, J. ...