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Ontario (Finance), 2014 SCC 36, [2014] 2 S.C.R. 3       SUPREME COURT OF CANADA   Citation: John Doe v. ... The judgment of the Court was delivered by                     Rothstein J. — I.               ... PART II   Freedom of Information   access to records               10. ...

The appellant was convicted before a stipendiary magistrate “for that he * * * did, in the city of Halifax, on * * * unlawfully, without lawful excuse, harbour a quantity of spirits, to wit, rum unlawfully imported into Canada, whereon the duties lawfully payable have not been paid, contrary to the provisions of section 217” of the Customs Act, c. 42, R.S.C. 1927. ... The words “where the goods so harboured * * * are of the value of two hundred dollars or over, such person shall be guilty of an indictable offence,” seem to me to exclude any proceedings other than by indictment. ... If any person * * * without lawful excuse, * * * harbours * * * any goods unlawfully imported into Canada * * * whereon the duties lawfully payable have not been paid * * * 2. ...

Travelling expenses incurred by the appellant are not "travelling expenses * * * in the pursuit of a trade or business "within the meaning of the words used in section 5 (1) (f) of the Act. ... Taxable income is defined in section 3 (d) (ii) of the Act and is said to include the salaries, indemnities or other remuneration of * * * members of Provincial Legislative Councils and Assemblies. ... The Income War Tax Act defines "income" as follows: 3. (1) For the purposes of this Act, "income" means the annual net profit or gain or gratuity * * * and shall include the interest, dividends or profits * * * and also the annual profit or gain from any other source including * * * (d) The' salaries, indemnities or other remunerations of (1) members of the Senate and House of Commons of Canada and officers thereof; (2) members of Provincial Legislative Councils and Assemblies. ...

Whenever goods mentioned in Schedules I and II of this Act are imported into Canada or taken out of warehouse, or manufactured or produced in Canada and sold, there shall be imposed, levied and collected, in addition to any other duty or tax that may be payable under this Act or any other statute or law, an excise tax in respect of goods mentioned (b) In Sehedule II, at the rate set opposite to each item in the said schedule. ‘ ‘ Item 3 of Schedule II referred to reads as follows: "3. ... After being placed in another machine, each tire received an application of " " callendered-tread stock, ‘ ‘ a plastic preparation. ... The definitions of the words " " manufacture ’ ‘ and " i produce ‘ ‘ as nouns or verbs, in the standard dictionaries, clearly indicate that such proceedings would constitute the appellant a manufacturer or producer. ...

Grammatically, this is the way, I think, in which paragraphs (a) and (b) are related to the second member of section 3: and shall include * * * and also the annual profit or gain from any other source including (a) the income from * * * property acquired [Page 342] in the designated ways; “but not the value of” such “property.” ... “Not * * or” has in this context its ordinary meaning “neither * * nor.” ... For the purposes of this Act, “income” means the annual net profit or gain * * *; and shall include * * * and also the annual profit or gain from any other source including * * * (b) the income from but not the proceeds of life insurance policies paid upon the death of the person insured, * * *’ 5. ...

(McLachlin C.J. and LeBel, Deschamps, Cromwell, Moldaver and Karakatsanis JJ. concurring)         Calgary (City) v. ... C‑14 ― Excise Tax Act, R.S.C. 1985, c. E‑15, ss. 123(1)  , 169(1)  , Sched. ... V, Part VI, s. 24 of the ETA  :                             1.      In this Part,...                     ...

This caused the condition in s. 87(1)   (a) of the ITA   to be fulfilled.  ... Income Tax Act, R.S.C. 1985, c. 1 (5th Supp  .), ss. 87  , 137(4.3)   (b), 256(1.2)  . ... Issues [23]                           This appeal raises three questions: (1)     Was the Envision amalgamation a qualifying amalgamation under s. 87   of the ITA  ?   ...

Canada (National Revenue)   Neutral citation:  2008 SCC 46.   File No.:  31753.   2008:  February 28; 2008:  July 31.   ...   [58]   Cases Cited   By McLachlin C.J. and LeBel J.   Referred to:   R. v. ... F‑7, ss. 18.1(3)  , 18.5  .   Income Tax Act, R.S.C. 1985, c. 1 (5th Supp  .), ss. 152(8)  , 169(1)  , 230  , 231.1  , 231.2  , 248(1)  .   ...

Ontario (Minister of Finance), 2006 DTC 6532, 2006 SCC 20, [2006] 1 S.C.R. 715                                                    SUPREME COURT OF CANADA     Citation:   Placer Dome Canada Ltd. v. ... Canada, [1998] 1 S.C.R. 147.   Statutes and Regulations Cited   Constitution Act, 1867, s. 53  .   ... C.40, s. 80(18).   Income Tax Act, R.S.C. 1985, c. 1 (5th Supp  .), s. 152(8)  .   ...

The words are, Whereas * * * by codicil * * * I appointed * * * additional executors * * * Now I direct that my son * * * shall be paid Five hundred dollars a month in addition to any sum which the courts or other proper authorities may allow him in common with the other executors. ... Solicitors for the appellant: Coffey & McDermott. Solicitor for the respondent: W. ...