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., 1927, ¢. 179, sec. 82, of which reads as follows:— * " 82. There shall be imposed, levied and collected, an excise tax on playing cards for every fifty-four cards or fraction of fifty-four in each package, of ten cents per pack "‘2. ... Ss. 2 of this section is as follows: ‘ ‘ The excise taxes imposed by the preceding subsection shall be payable at the time "‘(a) of importation or removal from warehouse for consumption in addition to the duties of customs; or "(b) of sale by the Canadian manufacturer.’’ ... Whatever the significance of these words and their omission from the substituted section may be, I agree with the learned trial judge that the solution of the question with which he was concerned is to be found in the definitions which the Act itself gives of the words * " sale price’’, and ‘‘duty paid value’’ in s. 85. ‘* ‘Sale price’,” says this section, ‘‘for the purpose of calculating the amount of the consumption or sales tax shall mean the price before any amount payable in respect of the consumption or sales tax is added thereto, and shall include the amount of other excise duties when the goods are sold in bond; in the case of imported goods the sale price shall be deemed to be the duty paid value thereof. ‘ ‘Duty paid value’ shall mean the value of the article as it would be determined for the purpose of calculating an ad valorem duty upon the importation of such article into Canada * * * Provided * * * that in the case of matches and playing cards the excise taxes imposed by Parts X and XII of this Act shall be included in the duty paid value.’’ ...

Succession duties—Duty on duty—Charitable bequest conditional upon payment of all duties on dutiable bequests—Whether this constitutes an additional dutiable succession to legatees benefiting therefrom— Dominion Succession Duty Act  , 1940-41, c. 14, ss. 2   (k), (m), (n), 6(1)   (a), 7(1)   (d), 12   (R.S.C. 1952, c. 89, ss. 2   (k), (m), (n), 6(1)   (a), 7(1)   (d), 13  . ... The word "property", where it appears in the Dominion Succession Duty Act  , 1940-41, 4 & 5 Geo. ... The language there was: Every gift by any will … which … shall be payable or shall have effect or be satisfied out of the personal or movable estate or effects of such person … shall be deemed a legacy. ...

. * * * 3. The income of a taxpayer for a taxation year for the purposes of this Part is his income for the year from all sources inside or outside Canada and, without restricting the generality of the foregoing, includes income for the year from all (a) businesses, (b) property, and (c) offices and employments As has been pointed out in the recent judgment of this Court in Bannerman v. ... 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 … * * * 24a. ... Solicitors for the appellant: Chambers, Might, Saucier, Milvain, Peacock, Jones & Black, Calgary. ...

On the cover of that price list was the statement " " Price includes sales tax’’ and in the body of the document, opposite the names of the various brands, appeared the cost thereof to its customers per thousand, pound, roll or carton, under the heading: ‘‘ Direct price plus 2% per M’’ or "per lb.,” or " i per roll, ‘‘or’ per ct ‘n, ‘ ‘ as the case might be. ... The evidence covered various periods when the rate of taxation was 1%, 4% and 6%, respectively, according to the following table: Statute Date of coming into force Kate 20-21 George V, c. 43, s. 2 May 2, 1930 1% 21-22 George V, ec. 54, s. 11 June 2, 1931 4% 22-23 George V, c. 54, s. 11 April 7, 1932_. 6% During all this time the company sold its goods at a composite price and its invoices bore the legend already referred to " " price includes freight and sales tax. ‘ ‘ Dealing first with manufactured goods, when the rate was 1%, 100,000 cigarettes were invoiced at $975 and upon that the company paid, as taxes, 1/101 or $9.66. ... Moreover, the circular of April 7, 1932, and the notations on the invoices of "‘add 2% an a/e sales tax’ or "‘plus 2 % ” make it clear that, with respect to manufactured goods, the company instead of collecting any sum of money in excess of such sum as it was required to pay under the Act, merely increased the price of its goods. ...

The relevant provisions are: 3. (1) There shall be included in computing the aggregate net value of the property passing on the death of a person the value of all property, wherever situated, passing on the death of such person, including, without restricting the generality of the foregoing, * * * (c) property disposed of by the deceased under a disposition operating or purporting to operate as an immediate gift inter vivos, whether by transfer, delivery, declaration of trust or otherwise, made within three years prior to his death; * * * (m) any amount payable under a policy of insurance effected on the life of the deceased (whether or not to a preferred beneficiary within the meaning of any statute or law relating to insurance applicable to such policy), where such policy was immediately prior to the death of the deceased, (i) owned, either alone or jointly or in common with any other person, (A) by the deceased,… [Page 820] I am in complete agreement with the Minister’s contention that the exchange of cheques was merely the machinery used to effect a gift of the policy by the deceased to his wife. ... Solicitors for the respondents: MacKimmie, Matthews, Wood, Phillips & Smith, Calgary ...   [1] [1970] Ex.C.R. 120, [1969] C.T.C. 606, 69 D.T.C. 5400. [2] [1970] Ex.C.R. 120, [1969] C.T.C. 606, 69 D.T.C. 5400. ...

Interveners     Coram: McLachlin C.J. and LeBel, Deschamps, Fish, Abella, Rothstein, Cromwell, Moldaver and Karakatsanis JJ.   ... (McLachlin C.J. and LeBel, Deschamps, Fish, Cromwell, Moldaver and Karakatsanis JJ. concurring)   Abella J.         ... C‑42, s. 3(1)   (f).                     Administrative law — Judicial review — Standard of review — Copyright Board certifying tariff for communication rights in copyrighted music downloaded and streamed from the Internet — Whether decision reviewable on standard of reasonableness or correctness.                     ...

The following table shows by years the number of mortgages purchased at a discount between 1944 and 1954, and the aggregate of the amounts owing under the terms of the mortgages at the time they were acquired by the respondent: Year                           Number                   Purchase Price                Amount Owing 1944...................            3                         $       4,144.50                 $        4,860.00 1945...................            1                                     914.00                              975.00 1946...................          23                                46,577.66                         51,592.02 1947...................          25                               50,169.83                         62,529.97 1948...................          22                                  9,063.70                         60,743.57 1949...................          30                               72,096.06                          85,423.63 1950...................          31                               78,922.09                          96,787.38 1951...................          36                               89,790.68                       115,802.80 1952...................          60                             170,068.41                       212,590.07 1953...................          34                             115,835.07                       148,365.76 1954...................          44                              148,394.86                       212,714.51                                      309                        $   825,976.86                $  1,053,220.78    (*) (*) The aggregate of the fourth column in the above table is, in fact, $1,052,384.71, but the respondent conceded that the figure of Sl,053,220.78, arrived at by the appellant's assessors was the correct figure. ... The learned trial judge found: … In my view there is nothing in the case which characterizes what the respondnet did as anything but mere investment of funds which he had available for investment. … it would I think be unrealistic to look upon what he did as a course of conduct or scheme directed primarily to the making of profit by realizing such discounts. ... Solicitors for the respondent: Gowling, MacTavish, Osborne & Henderson, Ottawa. 1 [1962] Ex. ...

To search for and recover and win from the earth petroleum, natural gas, oil, salt, metals, minerals and mineral substances of all kinds, and to that end to explore, prospect, mine, quarry, bore, sink wells, construct works or otherwise proceed as may be necessary to produce, manufacture, purchase, acquire, refine, smelt, store, distribute, sell, dispose of and deal in petroleum, natural gas, oil, salt, chemicals, * * * (k) To purchase, underwrite, guarantee the principal and interest of, subscribe for and otherwise acquire and hold and vote upon the shares, debentures, debenture stock, * *. * of any company * * * The appellant, by its income tax return, stated the nature of its business to be that of "oil operators". ... The transactions giving rise to losses which the appellant claims the right to set off appeared in the balance sheet of the company as of June 30, 1935, as follows: Investments and Advances written off— Pine Hill Petroleums Limited........... $56,511.28   Western Alberta Oils Limited........... 15,000.00   Sheldon Burden of Canada Limited...... 2,500.00 74,011.28 These transactions arose out of the purchase of shares in two other companies engaged in oil development and in loans to these companies or to persons connected with their operations. ... Solicitors for the appellant: Patterson, Hobbs & Patterson. Solicitor for the respondent: W. ...

John [7], It is not a part of the income * * * No attempt is made to seize or appropriate the income itself. ... The legislature here includes "net profit or gain * * * whether derived from sources in Alberta or elsewhere. ... At page 195 he says: * * * the appellant comes under section 4 of the Taxing Act, being a person residing in Canada, carrying on business therein and his income is thereunder subject to assessment. * * * It is not necessary to inquire into the source from which the revenue is derived, as the tax is a charge imposed by the legislature upon the person, and all his revenues—from whatever source derived—mingle with the rest of the income. ...

This view is based largely on the expression " " during the year, ‘ ‘ the legal meaning of which is argued to be ‘‘throughout the year.” ... All three establishments are essentially of the same nature and are equally regarded by him as " " homes ‘ ‘ in the same sense. ... It seems to me that a reading of the case supports the view that the word ‘ " during ‘ ‘ should be interpreted as ‘‘in the course of.” ...