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., 1924, ¢. 254) are sees. 2 and 4. Sec. 2 defines ^income” as including " 1... all. ».. profits arising... from real and personal property, or from money... invested,... or from any venture, business, —... of any kind whatsoever.” ... Meltzer says she didn + know ‘whether in the municipal assessment roll the property was assessed to the company or to the individuals. ...

Subsection (2) of s. 693 is a part of Part XXIV and, in my view, its application in these proceedings was excluded because s. 136(4) of the Income Tax Act otherwise provided when it stated: An information or complaint under the provisions of the Criminal Code relating to summary convictions, in respect of an offence under this Act, may be laid or made on or before a day 5 years from the time when the matter of the information or complaint arose … In addition, I also agree with the conclusions reached by Johnson J.A., for the reasons which he states, that this is not a case in which it can be said that there has been any repeal of s. 136(4) by implication. ...

. * * * If I am to look at this case in its broadest terms from the standpoint of a conspiracy to do an illegal act, in my view, it would be incumbent upon the Crown to demonstrate that there would be an evasion of a tax liability. On the evidence I am unable to say whether the moneys are subject to tax. * * * [Page 818] However, I am of the view that, unless there is a statutory onus, and there is none in the Income Tax Act, nothing displaces the ordinary law in relation to a criminal case, which is that the Crown must establish the guilt of the accused beyond a reasonable doubt and whether these transactions are capital gain or not are matters that should be determined by the Minister, and are not facts peculiarly within the knowledge of the accused. ... In Belyea & Weinraub v. The King [14], this court considered an appeal by an accused person from a conviction rendered in the appellate division of the Supreme Court of Ontario after an acquittal at trial. ...

In coming to this decision I am influenced particularly by the following matters.   ...

Additionally, in Smith, Stone & Knight Ltd. v. Birmingham Corp., [1939] 4 All E.R. 116 (K.B.), Atkinson J. came to the conclusion that a parent company could sue the persons responsible for damage caused to one of its subsidiaries. ...

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Solicitors for the appellant: Stikeman, Elliott, Tamaki, Mercier & Robb, Montreal. ... Solicitors for the intervenor: Burke-Robertson, Chadwick & Ritchie, Ottawa ...   [1] [1974] 1 F.C. 398. [2] [1974] S.C.R. 1046. ...

The Pension Trust Agreement provides that the monies held by the Trustees “shall be invested … upon the direction of the Company”. ... On November 18, 1965, one of the Company’s auditors, who was also a trustee of the Pension Plan, wrote to Parker: … although a good percentage of the pension plans being approved are of the “executive” type, the plan must be one that does resemble a genuine employees’ pension plan. ... Solicitors for the respondent: Thorsteinsson, Mitchell & Little, Vancouver.   ...

. … 16. Every person who is required by section 7 to make a return of income shall, to the extent of the property or business that he is administering, managing, winding up, [Page 455] or otherwise controlling or dealing with, pay any tax and interest and penalties assessed and levied with respect to such income before making any distribution of such property or business. 17. ... Solicitors for the appellants: Davis & Co., Vancouver. Solicitors for the respondent: Harman & Co., Victoria ...   [1] [1976] 4 W.W.R. 701. [2] [1942] S.C.R. 435. [3] [1949] A.C. 36. [4] [1933] A.C. 710. ...

The present litigation concerns (i) the property being the share which, by his last will and testament, executed at the City of Montreal on December 11,1912, James Reid Wilson, the father of Agnes Henry Wilson, — who himself died on May 11, 1914, — allotted to the latter as one of his universal residuary legatees and (ii) certain other property which, by deed of donation inter vivos, done at the City of Montreal on December 17, 1912, he gave, in trust, to the Royal Trust for her. ... In support of their appeal from this decision, appellants’ first submission is that, on a proper interpretation of Section 3(1) (a), it cannot be said, — as admittedly it has to be found in this case to sustain the assessment, — that the deceased was immediately prior to her death, competent to dispose of the property. ... Wilson in the estate of her father, there would still remain to be determined whether, by a fiction of the law, — which is open for Parliament to create for purposes of federal taxation, — that share was not property passing on the death of Mrs. ...