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I will hereafter call this relationship the ‘‘ Romar relationship’’. As to a prima facie case being sufficient, see In Re Income Tax and Milner August 15, 1968 XII 81/66. ... A file marked ‘‘A 4366A Modern Film Distributors re Italy ’ ’. 3. A file marked ‘‘A 4366B Modern Film Distributors re Taiwan”. 4. ... A file marked ‘‘ A 6854 Berti to Andrus’’. This file is not affected by the Romar relationship. ...

—Letters and other communications passing between a party, or his predecessors in title, and his, or their solicitors, are privileged from production, provided they are, and are sworn to be, confidential, and written to, or by, the solicitor in his professional capacity, and for the purpose of getting legal advice or assistance for the client. ’ ’ It will be noted that each of these definitions refers to the same thing as is referred to in Section 126A(1) (e), communications between solicitor and client. ...

Such payments so received by the Bank did include amounts of not less than the amount payable but as yet not paid Her Majesty's Receiver General for Canada for excise tax in respect of each of five pre-bankruptcy sales by Oxford, particulars of which are: Purchasers Tax Due Dawson & Hall (Victoria Hospital) $5,234.51 Dillingham Corporation (Willingdon Project) $4,134.10 Keen Door (Invoice) $ 34.38 M & M Distributors (Invoice) $ 149.18 PCL Construction (Invoice) $ 287.97 TOTAL $9,840.14 9. ... Priority of Claims — (1) Subject to the rights of secured creditors, the proceeds realized from the property of a bankrupt shall be applied in priority of payment as follows: (a) in the case of a deceased bankrupt, the reasonable funeral and testamentary expenses incurred by the legal personal representative of the deceased bankrupt; (b) the costs of administration, in the following order, (i) the expenses and fees of the trustee, (ii) legal costs; (c) The levy payable under section 118; (d) wages, salaries, commissions or compensation of any clerk, servant, travelling salesman, labourer or workman for services rendered during three months next preceding the bankruptcy to the extent of five hundred dollars in each case; together with in the case of a travelling salesman, disbursements properly incurred by him in and about the bankrupt’s business, to the extent of an additional three hundred dollars in each case, during the same period; and for the purposes of this paragraph commissions payable when goods are shipped, delivered or paid for, if shipped, delivered or paid for within the three-month period, shall be deemed to have been earned therein; (e) municipal taxes assessed or levied against the bankrupt within two years next preceding his bankruptcy and that do not constitute a preferential lien or charge against the real property of the bankrupt, but not exceeding the value of the interest of the bankrupt in the property in respect of which the taxes were imposed as declared by the trustee; (f) the landlord for arrears of rent for a period of three months next preceding the bankruptcy and accelerated rent for a period not exceeding three months following the bankruptcy if entitled thereto under the lease, but the total amount so payable shall not exceed the realization from the property on the premises under lease, and any payment made on account of accelerated rent shall be credited against the amount payable by the trustee for occupation rent; (g) the fees and costs referred to in subsection 50(2) but only to the extent of the realization from the property exigible thereunder; (h) all indebtedness of the bankrupt under any Workmen's Compensation Act, under any Unemployment Insurance Act, under any provision of the Income Tax Act or the Income War Tax Act creating an obligation to pay to Her Majesty amounts that have been deducted or withheld, pari passu; (i) claims resulting from injuries to employees of the bankrupt to which the provisions of any Workmen's Compensation Act do not apply, but only to the extent of moneys received from persons or companies guaranteeing the bankrupt against damages resulting from such injuries; (j) claims of the Crown not previously mentioned in this section, in right of Canada or of any province, pari passu notwithstanding any statutory preference to the contrary. ...

A licence fee of one dollar shall be payable in respect of each licence.” “6(1) Every Collector, constable, and every person authorized in writing by the Minister of Finance to exercise the powers of inspection under this section may without warrant enter upon any premises on which he has cause to believe that any fuel-oil is kept or had in possession, and may inspect the premises and all fuel-oil found thereon, and may interrogate any person who is found on the premises or who owns, occupies, or has charge of the premises. ‘ ‘ The question as to what taxation it is competent for the Provincial Legislature to impose is a legal one. ...

Receipt was acknowledged in a letter dated October 19, 1932 (Ex. 21), an excerpt from which reads: " A transfer of the area from Miami Corporation to Abernethy-Lougheed Logging Company Ltd. has been filed but in filing this transfer the Department accepts no responsibility as to title or otherwise/ ‘ The agreement between the province and the Dominion bound the province to fulfil any obligations in connection with the railway belt lands that were binding on the Dominion. ... A statement will be furnished the licensee showing his share of the cost incurred, and payments thereof shall be made to the Crown within thirty days thereafter. ‘ ‘ On the last page of the licence appears these words: ‘‘I accept this licence and agree to all the terms and conditions thereof,’’ signed by the Miami Corporation by its proper officials and its corporate seal is attached thereto. ... & C. 591, 107 E.R. 853); (2) that the same or a larger amount should be due from C. to A. than from A. to B. ...

Woodward or other persons to the Foundation ‘‘for religious, charitable or educational purposes’’ and such gifts bequeathed to a “religious, charitable or educational organization ” are exempt from liability to pay succession duty. ... However, counsel for the Minister submits that the words ‘‘and any determination of the Minister made under this subsection is hereby ratified and confirmed and binding on all persons ’ ’ make the principles of law above referred to inapplicable to this case. ...

On June 12, 1981, officers of the Tax Department attended on His Honour Judge Skipp and received his approval of the authorization which authorized the entry and search not only of the offices of Kelly and Nabob, but also of Thorne, Riddell & Company, chartered accountants, Farris, Vaughan, Wills & Murphy, barristers and solicitors, and Russell & DuMoulin, barristers and solicitors. On June 17, 1981, at 6:00 am, the offices of Farris, Vaughan, Wills & Murphy, Russell & DuMoulin, Thorne, Riddell & Company, Nabob and Kelly were entered by income tax and RCMP officers and, simultaneously, the offices of George Weston Limited in Toronto were entered pursuant to an authorization approved by a County Court Judge in Toronto, relying also on the affidavit of Mr Caldera. ... 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 definition as summarized in Powys v Mansfield, supra, is [at 367 My & Cr 967 ER] “... a person ‘meaning to put himself in loco parentis; in the situation of the person described as the lawful father of the child’ ”. And again [at 367-8 My & Cr, 967-8 ER].. the principal value of... ... Again as stated in Powys v Mansfield [at 368 My & Cr, 968 ER]: The rule, both as applied to a father and to one in loco parentis, is founded upon the presumed intention.... ...

The following cases were referred to by Revenue Canada: • Alberta (Provincial Treasurer) v. ... C.A.) • Discovery Trust Co. v. Abbott (1982), 38 B.C.L.R. 55 (B.C. S.C.) ° R. v. ... (as she then was) stated at page 56: … In Vancouver A & W Drive-Ins Ltd. v. ...

Taves, the petitioner, is a member of the law firm of Farris, Vaughan, Wills & Murphy. ... The fourth document is a handwritten memorandum from one lawyer at Farris & Company to another. ... The document listed as number 18 is a letter from Farris & Company to Columbian dated December 21, 1987. ...