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Moreover, as appears from Director of Investigation & Research v. ... Shanoff says the illusion is highlighted by the following passage from the decision in James Richardson & Sons, Limited v. ... However, it appears from the decision in James Richardson & Sons, Limited, as well as other decisions including Director of Investigation and Research, and from evidence called by both sides on the original motion in this case, that this was not simply a fishing expedition. ...

As further stated by Riddell, J in the same case, citing Rock v Pursell (1887), 84 LT Jo 45: “Anything which can have any effect at all in determining the rights of the parties can be proved, and consequently can be pleaded — but the Court will not allow any fact to be alleged which is wholly immaterial and can have no effect upon the result.” ...

In addition, the application relates to one further document which was described as a letter from Lang, Michener, Cranston, Farquharson & Wright to Mr R Thorlacious of the Mutual Life Assurance Company as to which Mutual Life also claims privilege and which the parties have requested me to consider and rule on. ... The document ends with the phrase so familiar to lawyers — “This is our account. ...

It reads: “(1) ‘passing on the death’ means passing either immediately on the death or after an interval, either certainly or contingently and either originally or by way of substitutive limitation; ’ ’ “No proposition is better established than that a tax cannot be imposed unless by clear and unambiguous language.’’ ...

The argument is that with this privilege given to the wife, it is no longer a ‘ ‘ non-commutable annuity, income, or periodic payment’’. ...

All real property in Ontario and all income derived either within or out of Ontario by any person resident therein, or received in Ontario by or on behalf of any person resident out of the same, shall be liable to taxation, subject to the following exemptions: ‘ ‘— Then sec. 11 declares how taxable income shall be assessed against the persons who derive it, and sec. 12 fixes the municipality in which the assessment is to be made. ... In the present case the assessment is made against the ‘‘ Estate John Curry’’ in respect of $100,000 income. ... It is urged that the assessment of the plaintiff (and, for the purposes of this case, the assessment in the name of ‘‘Estate John Curry’ ‘ is treated as in effect an assessment of the plaintiff in his capacity as trustee and executor) in the manner directed by sec. 13 is in excess of the Legislature’s powers in that it imposes upon the plaintiff a liability to pay the tax, for which he must seek to indemnify himself out of the funds in his hands or from the beneficiary, and that such a method of assessing and collecting the tax brings it within the forbidden category of indirect taxation. ...

. — Income for a taxation year from an office or employment is the salary, wages and other remuneration, including gratuities, received by the taxpayer in the year plus (a) the value of board, lodging and other benefits of any kind whatsoever (except the benefit he derives from his employer’s contributions to or under a registered pension fund or plan, group sickness or accident insurance plan, medical services plan, supplementary unemployment benefit plan, deferred profit sharing plan or group term life insurance policy) received or enjoyed by him in the year in respect of, in the course of, or by virtue of the office or employment; and... 8. (1) Appropriation of property to shareholders. — Where, in a taxation year, (b) funds or property of a corporation have been appropriated in any manner whatsoever to, or for the benefit of, a shareholder, or the amount or value thereof shall be included in computing the income of the shareholder for the year. 137. (2) Indirect payments or transfers. — Where the result of one or more sales, exchanges, declarations of trust, or other transactions of any kind whatsoever is that a person confers a benefit on a taxpayer, that person shall be deemed to have made a payment to the taxpayer equal to the amount of the benefit conferred notwithstanding the form or legal effect of the transactions or that one or more other persons were also parties thereto; and, whether or not there was an intention to avoid or evade taxes under this Act, the payment shall, depending upon the circumstances, be (a) included in computing the taxpayer’s income for the purposes of Part I, The question is, what quality must be attached to a profit, gain or benefit before it can be characterized as “income” for the purpose of taxation? ... The Court recognized that each commission carried with it an obligation — a contingent liability — to return a proportionate part in case of policy cancellation. ...

The authorization reads as follows: IN THE MATTER OF the Income Tax Act — and — IN THE MATTER OF Goden Holdings Limited, Ruthbern Holdings Limited, Kel- burn Management Limited and Joseph Burnett. ... The scheme of the Act is not to seize, then search — but to search, and seize only documents that may afford evidence of violations. ... The application under subsection 24(1) for the return of materials seized on May 13, 1975 and March 1, 1977 is allowed in part: I direct the return of all materials seized on May 13, 1975 from the premises of Samuel Gotfrid QC, including 133 Richmond Street West, Zeifman & Co and Perlmutter, Orenstein, Giddens, Newman & Co except for the materials that the Crown reasonably foresees it will require as evidence at trial. ...

Counts three and four charged offences of failing on the same dates (that is, November 4 & 5, 1976) to file a return for the taxation year. 1973. ...

Counsel for the Crown in argument of the said case pointed out that by Statutes of Canada 1943-1944, Chapter XXIV, Section 3 subsection 4 an amendment of the scheme of the Income War Tax Act was wrought by providing that where the words ""Commissioner of Income Tax’’ appeared throughout the Statute they should be read as being " ‘Deputy Minister of National Revenue (Taxation),’’ and that the effect of the amendment was to confer upon the Deputy Minister the powers conferred by the provisions of Section 31 of the Interpretation Act, Section 31 subsection 1 rather than the limited power formerly exercised by the Commissioner. ...