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James Richardson & Sons, Ltd. v. MNR, 82 DTC 6204, [1982] CTC 239 (FCA), rev'd supra. ... We now propose the following procedure in processing the information on a test basis: — we will supply magnetic tapes to be used by the corporation in copying the files for the 1977 calendar year. The corporation will provide us with record layouts and other technical information regarding the copied tapes. — the Department will guarantee the confidentiality of the data including assurances that no direct or indirect use will be made of any information obtained from the files during the test period. — on completion of the test period: (1) the Department will advise the corporation of any intent to use the information in an Income Tax compliance project and at that time, as discussed, we will serve a requirement for the information contained on these files. (2) the Department agrees to treat the other Canadian Commodity brokers in a similar manner by also requesting their files and using the information as required in the project. ...

Johnson & Johnson Inc., 94 DTC 6125, [1994] 1 CTC 244 (FCA) Hugessen, J.A. ... A like result was reached in rather similar circumstances in Isaac Holden & Sons Ltd. v. ... Counsel for the Minister sought to rely on the Australian case of Sinclair & Sons Pty. ...

Johnson & Johnson Inc. v. D.MNR, 88 DTC 6235, [1988] 2CTC 1 (FCTD) MacGuigan, J. ... Armstrong & Co. Ltd., on March 20, 1970 (1970), 5 T.B.R. 1 and has been followed since in a number of cases. ... Armstrong & Co. Ltd. (1970), 5 T.B.R. 1): Counsel for the respondent argued that the word "materials" in its ordinary meaning refers to matter or substances considered as such, for example, metal, cloth, powders, pastes, etc., and not to things constructed from such materials into articles of a specific design, size and shape. ...

Fawcett & Son, Ltd. v. The Queen, 80 DTC 6195, [1980] CTC 293 (FCA) Ryan, J:—This is an appeal from the judgment of the Trial Division, dated June 4, 1979, dismissing with costs the appeal of the appellant, H A Fawcett & Son, Limited (“Fawcett Limited”), from an assessment for income tax for the taxation year 1975. ... See Masten & Fraser, Company Law of Canada (4th ed, 1941), at p 224: Where a shareholder of a company dies, his shares, as personal estate, vest in his executors or administrators... but the executors or administrators do not ipso facto become members of the company at common law, nor is the company entitled without their consent to register them as members.... ... ^would also refer to Fraser & Stewart, Company Law of Canada (5th ed, 1962), at As the definition of the word “shareholder” in s 3(n) of this Act includes the personal representatives of a deceased shareholder it would appear in the case of a company incorporated under this Act that, in the absence of a provision in the bylaws to the contrary, an executor although not registered as a shareholder could vote in respect of the deceased’s shares. ...

Minister of National Health & Welfare, [1989] 2 CTC 122 Mahoney, J.A. ... We here have a hospital, in which as a building, hospital accommodation is provided for all in that part of the (Min. of National Health & Welfare) country who are able, to the extent of such accommodation, to take advantage of it. ... (Min. of National Health & Welfare) The appellant relied heavily on Struthers v. ...

Marsh & McLennan, Ltd., 83 DTC 5180, [1983] CTC 231 (FCA) Clement, D J:—At issue in this appeal is whether interest income received by Marsh & McLennan Ltd (the broker) from short-term investments in its 1976 taxation year was “Canadian investment income” within the definitions of paragraph 129(4)(a) of the Income Tax Act. ... By an “endorsement” of the same date it was agreed that Marsh & McLennan, Limited should be called “Broker” instead of “Agent” in the contract. ... It was deposed that each of such investments, when made, would take 15 to 20 minutes of the time of the manager — a very small part of the time of his working month. ...

Northwood Pulp & Timber Ltd. v. R., [1999] 1 CTC 53 Sexton J.A: We are all of the view that the appeal must be dismissed and the judgment rendered on 19 January, 1996, by the Tax Court of Canada must be affirmed. ...

John Shipbuilding & Dry Dock Co. Ltd., 80 DTC 6272, [1980] CTC 352 (FCA) The Chief Justice:—The issue in this appeal is whether lump sum payments of $25,375, $75,000 and $81,875 made by the respondent in 1971, 1972 and 1973 respectively to Com/Code Corporation, a non-resident United States corporation, were amounts in respect of which the respondent was required by the applicable provisions of the Income Tax Act* [1] to deduct and remit to the Receiver General of Canada non-resident income tax payable by Com/Code. ... The appeal therefore fails and it should be dismissed with costs. 1 For 1971 section 109, and for 1972 and 1973 renumbered section 215, provided in part: SEC 109. (1) When a person pays or credits or is deemed to have paid or credited an amount on which an income tax is payable under this Part, he shall, notwithstand ing any agreement or any law to the contrary, deduct or withhold therefrom the amount of the tax and forthwith remit that amount to the Receiver General of Canada on behalf of the non-resident person on account of the tax and shall sub mit therewith a statement in prescribed form. (5) Where a person has failed to deduct or withhold any amount as required by this section from an amount paid or credited or deemed to have been paid or credited to a non-resident person, that person is liable to pay as tax under this Part on behalf of the non-resident person the whole of the amount that should have been deducted or withheld, and is entitled to deduct or withhold from any amount paid or credited by him to the non-resident person or otherwise recover from the non-resident person any amount paid by him as tax under this Part on behalf thereof. 2 See The Canada-United States of America Tax Convention Act, 1943, Statutes of Canada 1943-44, c 21. 3 Vide Stroud’s Judicial Dictionary Fourth Edition, p 2328: RENT: It has been said that the primary meaning of “rent” is the sum certain, in gross, which a tenant pays his landlord for the right of occupying the demised premises (see C Litt 96 a, 141 b 142 a; Jacob; Elph; Woodfall). 4 Compare Western Electric Co v MNR supra. 5 T See also MNR v Wain-Town Gas & Oil Co Ltd, [1952] 2 S.C.R. 377; [1952] CTC 147; 52 DTC 1138, per Kerwin, J (as he then was) at 150, 382, 1140. ...

Deputy Minister of National Revenue, Customs & Excise, [1985] 1 CTC 70, 85 DTC 5072 Hugessen, J [ORALLY]:—This is an appeal pursuant to section 60 of the Excise Tax Act from a declaration made by the Tariff Board under section 59 of that Act to the effect that the Air Transportation Tax payable by the appellant on the amounts paid by it for the transportation of its employees to and from Asbestos Hill/Deception Bay and Montreal from October 1975 to the date of the application (June 1, 1981) was the tax prescribed by subparagraph 3(a)(ii) of the Air Transportation Tax Order rather than the lower tax prescribed by subparagraph 3(a)(i) of the same Order. ...

Deputy Minister of National Revenue for Customs & Excise, [1983] CTC 416 Le Juge Marceau:—J’ai eu l’occasion de lire les notes de mon collègue, le juge Hugessen, et malheureusement je suis incapable de souscrire à sa façon de voir. ...