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The minister may make an allowance to the vendor for his services in collecting and forwarding the tax to the minister, which allowance shall be determined by the Lieutenant Governor in Council. * * * 29. ... For example, the definition of "consumer" commences with the words "any person who within the province purchases from a vendor", while the definition of "vendor" is "any person … who, within the province … sells … to a consumer …." ... Solicitors for the plaintiff, appellant: Shumiatcher, Moss & Laverry, Regina. ...

The substitution of ‘ " Canadian company debtors ‘ ‘ for " " Canadian debtors’’ in paragraph (a) effects a subtle transfer of meaning which I think has escaped the President. Undoubtedly " " Canadian company ’ ‘—and the expression is used in a number of instances in the Act—imports a national characteristic, but that is due to the special and abstract nature of the concept “company” which is not present in the collocation ‘‘ Canadian debtors.’’ ... But the creditor knows that the substance of the company is in Canada, that it ‘‘ keeps house and does its business ‘ ‘ there, a business completely within Canadian legislative power; and that he must look to Canada for the act of the company which declares the dividend and for the dividends themselves. ...

For the purposes of this Act, "income " means the annual net profit or gain or gratuity * * * received by a person from * * * *** (b) annuities or other annual payments received under the provisions of any contract except as in this Act otherwise provided. ... "Income" as hereinbefore defined shall for the purposes of this Act be subject to the following exemptions and deductions. *** (k) The income arising from any annuity contract entered into prior to the twenty-fifth day of June, 1940, to the extent provided by section three of chapter twenty-four of the statutes of 1930 and section six of chapter forty-three of the statutes of 1932 * * * [Page 171] The decision of the Minister in respect of any question arising under paragraphs * * * and (k) hereof shall be final and conclusive. ... Some point was made that the language of the 1930 amendment, "income * * * derived from annuity contracts with * * * any company incorporated or licensed to do business in Canada effecting like annuity contracts", characterized only the company and not the actual contract and it was argued that, as admittedly the insurance company in question did both in 1918 and 1939 issue contracts of the same sort as those made by the dominion and provincial governments, the contract in the case, being an annuity contract issued by such a company, was, therefore, within the exempting legislation. ...

ON APPEAL FROM THE FEDERAL COURT OF APPEAL Taxation — Income tax — Deduction of farming losses — Farming, or combination of farming with some other source — Chief source of income- Income Tax Act, R.S.C. 1952, c. 148, as amended, ss. 13, 139(1) (ae). ... A summary of the appellant's income for the years 1960 to 1972 is set out below: [Page 484] Year Office or Employement Investment Business Income Farming Net Income or (Loss) Rentals Net Income or (Loss) 1960 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970 1971 1972 $11,500.00 $15,600.00 $15,600.00 $15,900.00 $16,200.00 $15,900.00 $15,900.00 $13,500.00 $1,750.00 $17,833.40 $17,309.39 $6,607.04 $22,306.00 — — $300.00 $38.66 $37.84 $1,364.08 $1,193.86 $1,625.43 $8,822.43 $17,048.65 $19,919.72 $7,656.55 $13,384.66 — — — — — — — — $12,500.00 — $(913.68) $17,415.65 — $(1,213.55) $(2,235.28) $(1,718.48) $(1,593.44) $(1,368.64) $(1,684.19) $(885.05) $(8,504.75) $(21,097.46) $(20,810.72) $(7,535.76) $(7,538.42) $(4,038.94) $2,700.00 $(872.00) $(750.00) (1,131.00) — — — — — — — — $(312.10)   In reporting his income for the 1968 and 1969 taxation years the appellant deducted the full amount of the farming losses suffered in those years, $21,097.46 and $20,810.72, respectively. ... Solicitors for the appellant: Birnie & Sturrock, Vancouver. Solicitor for the respondent: D. ...

In support of this view of ‘ i income ‘ ‘ to the ultimate beneficiary, the decision of Rowlatt, J. in I. ... Here in a sense the accumulations are for the ‘ ‘ benefit ‘ ‘ of the charities in the future increased income from increased capital. ... Then with respect to the appellants’ contention that the executors are not taxable because the income here is " " income accruing to the credit of the taxpayer whether received by him or not during such taxation period ’. ...

ON APPEAL FROM THE COURT OF APPEAL FOR QUEBEC Bankruptcy — Secured creditor — Interpretation — Crown privilege — Retail sales tax — Cancellation of privilege — Bankruptcy Act, R.S.C. 1970, c. B-3, ss. 2, 107 — Civil Code, art. 1989 — Retail Sales Tax Act, R.S.Q. 1964, c. 71, s. 30. ... In various provisions of the French version, the word "privilège" corresponds to the following words in the English version: Section             French version           English version 2-                       privilège                     privilege 14(g)                 privilège                     charge 50(7)                 privilèges                   liens 52(2)                 privilège                     charge (3)                      privilège                     charge 53                      privilège                     charge 58                      privilège                     charge 59(4)                 privilège                     lien 64(1)                 privilège                     privilege (2)                      privilège                     privilege 68                      privilège                     privilege 69 (Heading)    privilèges                   Preferences [Page 42] Section             French version           English version 97(5)                 créancier privilégié   preferred creditor 100(3)               privilège                     privilege 107(e)               charge privilégiée     preferential lien 107(j)                 privilège                     preference 118                    créancier privilégié   preferred creditor. ...

-A normal tax equal to seven per centum of the income shall be paid by every person whose income during the taxation year exceeded $1,200 and who was during that year: (a)  married person who supported his spouse and whose spouse was resident in any part of His Majesty's dominions * * * (b) a person with a son or daughter wholly dependent upon him for support * * * (c) an unmarried person or a married person separated from his spouse who maintained a self-contained domestic establishment * * * (d) an unmarried minister or clergyman in charge of a diocese, parish or congregation who maintained a self-contained domestic estab­lishment * * * Rule 2, If, during a taxation year, a married person described by subparagraph (a) of Rule 1 of this section and his spouse each had a separate income in excess of $660, each shall be taxed under Rule 3 of this section: Provided that a husband does not lose his right to be taxed under Rule 1 of this section by reason of his wife being employed and receiving any earned income. ... (Vol. 1, p. 252), it is said:‑ The burthen of proof lies on the party who substantially asserts the affirmative of the issue. * * * The best tests for ascertaining on whom the burthen of proof lies are to consider first which party would succeed if no evidence were given on either side. ... Solicitors for the Appellant: Johnston, Heighington & Johnston. Solicitor for the Respondent: W. ...

Heeney,                                        Clerk of the Privy Council. ... Federal Commissioners of Taxation, [19]; Haddart Parker & Co. v. Moorehead, [20]). ... “crop failure” means failure of grain crops grown in any year on mortgaged land or on land sold under agreement of sale, due to causes beyond the control of the mortgagor or purchaser, to the extent that the sum realizable from the said crops is less than a sum equal to six dollars per acre sown to grain in such year on such land; * * * 5. ...

In order to be exempt under section 4(e), it must be “the income of any * * * charitable * * * institution”. ... It therefore cannot be construed as “the income of any * * * charitable * * * institution” within the meaning of section 4(e) and is not entitled to the benefit of the exemption therein provided for. ... Section 9 in part reads: 9. (1) There shall be assessed, levied and paid upon the income during the preceding year of every person * * * The word “person” is defined in section 2 (h): 2. ...

(McLachlin C.J. and LeBel, Deschamps, Fish, Abella, Charron, Rothstein and Cromwell JJ. concurring)       Canada (Attorney General) v. ... Immigration and Refugee Protection Act, S.C. 2001, c. 27, ss. 2(2)  , 3  , 12  , 14(2)  , 145(2)  , (3)  , 146  . ... I-2, and remains so under the successor legislation enacted in 2001 as the Immigration and Refugee Protection Act, S.C. 2001, c. 27   (“ IRPA   ”).  ...