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That where any stockbroker, acting either as principal or agent, effects the sale of a taxable security by means of a transaction which is not executed on a stock exchange in Canada, the tax exigible on the transaction is to be paid to the Crown by the vendor stockbroker affixing excise tax stamps of the requisite value to the duplicate of the memorandum of sale retained on file in his office. ‘ ‘ (12. ... These regulations were subsequently rescinded with effect from 1st June, 1937, by the order of the Governor-in-Couneil and the following regulations substituted therefor:— " " 2. ... Thus I must conclude that since by statute, sec. 60, the duty is payable by the vendor of the " " security ’ ’ in excise stamps, it must be assumed that the stamps were purchased by the defendants as voluntary agents of the vendors and thus that the stamps originally came into possession of the defendants as agents of the vendors of the securities. ...

In Re Goodman & Carr Et Al., [1968] CTC 484, 68 DTC 5288 LACOURCIERE, J. ... The cases collected in Holmested & Langton, Ontario Judica- ture Act, 5th ed. at p. 1039, support the following propositions advanced by the editor: 1. ... On the other hand, if it is sufficient for the party demanding the production to say, as a mere surmise or conjecture, that the thing which he is so endeavouring to inquire into may have been illegal or not, the privilege in all cases disappears at once, The line which the Courts have hitherto taken, and I hope will preserve, is this — that in order to displace the prima facie right of silence by a witness who has been put in the relation of professional confidence with his client, before that confidence can be broken you must have some definite charge either by way of allegation or affidavit or what not. ...

Stasiv, Mitton & Smith v. The Queen, [1989] 1 CTC 171 Kurisko, J.: —This is an application brought before me as a local judge of the Supreme Court of Ontario by the above-named solicitors under section 232 of the Income Tax Act to determine their claim of solicitor and client privilege in respect of the files of certain clients named in a demand made for the production of such files by the Minister of National Revenue pursuant to paragraph 231.2(1)(b) of the Income Tax Act. ...

Schedule “ F ” sets out the adjustments of the Earned Surplus Account for the purpose of distribution of Capital Surplus. ... In In Re Barton’s Trust shares in a company were settled upon trust to pay A during her life ‘ 4 the interest, dividends, share of profits, or annual proceeds, ’ ’ and after her death in trust for her children. ... If the company were wound up, the whole would still be treated as its existing assets. ’ ’ At pp. 410 and 411 Lord Sumner refers to certain expressions in Bouch v. ...

" " The second method suggested is as follows: (2) By computing the tax upon the beneficiary’s entire income from all sources and subtracting therefrom the tax which would be imposed if the beneficiary received no annuity from the trustees, and considering the balance as the amount of tax payable by the trustees. ... As long as Lady Kemp was willing to reside in Castle Frank the testator makes its up-keep and maintenance a first charge on his estate, and provides that the amounts required for such purposes shall be free from all income tax " " and all income taxes which may be payable in respect of the said above provisions for my wife shall be paid out of my estate by my trustees.’’ ...

Section 1(d) reads: “ 1 child’ means lawful child of the deceased, lineal descendant of any such child born in lawful wedlock, person adopted while under the age of 12 years by the deceased, person to whom the deceased during the infancy of such person stood in loco parentis for a period of not less than five years, or lineal descendant of any such adopted child or person; ’ ’. ...

’ ’ After considering the will and particularly clause XIII (c) I have come to the conclusion that the testatrix did not provide for the eventuality of the executors receiving shares in the nature of an accretion arising from an asset already part of the capital of the estate and the question must be decided on the facts according to the principles already established. ...

., in the above case, at page 591, that: ‘The judgment of the House in the present case is limited to civil actions and the practice, as applied in criminal trials where an individual’s life or liberty may be at stake is not necessarily the same.’ ”’ And at page 492 [[1954] C.T.C. 268], the late Estey, J., says at the beginning of his judgment: "The questions are restricted to a trial of an indictable offence, where a subpoena duces tecum has been served on the appropriate income tax officer to produce before the court returns, reports, papers and documents filed pursuant to the provisions of the Income Tax Act...” ... And Spence, J., goes on to say: “It is this basis that the Minister, the Honourable Hugues Lapointe, has advanced in his affidavit where he says: ‘In my opinion the candour and completeness of the information which would be furnished in such documents would be prejudiced if the production of these documents was permissible and for those reasons the practice of keeping this class of documents secret is in my opinion essential for the proper administration of the Veterans Land Act. ”’ And then Spence, J., goes on to say: ‘ ‘ As was said in the Duncan et al. case, if there is a rational ground for believing that it would not be in the public interest to produce documents, then the Court should not put its judgment in the place of that of the Minister and determine that such documents should be produced and it is only when, on further investigation and perhaps a more complete scrutiny of the matter that the Court is of the opinion that there is no rational ground upon which it could be feared that the public interest would be ill served by production and that the Court should order a production over the objection of the Minister.” ... And he goes on to say: “... and while some expressions—taken by themselves and looked at — may be applicable to the general question — that is the question in civil proceedings where there is not a conflict between two public interests, one dealing with the protection of the department in its work of the collection of revenue and the other dealing with the liberty of the subject, I think that it would not be fitting for me, in a civil case before me, to interpret those reasons—in a sense—as over-ruling the decision, or departing from the decision, of the Court of Appeal; when the Supreme Court of Canada did not see fit to overrule it.” ...

The Attorney-General, [1911] 1 K.B. 410, was in other respects properly decided. ‘ ‘ The decision in Guaranty Trust Co. of N.Y. v. ... It seems to me it would be nothing short of a disaster if the Court had no power to make a declaration upholding the rights of those other parties, and restraining that wrongful interference. ‘ ‘ In k. v. ... Attorney-General, [1911] 1 K.B. 410; Esquimalt & Nanaimo Ry Co. v. ...

It reads: “(1) ‘passing on the death’ means passing either immediately on the death or after an interval, either certainly or contingently and either originally or by way of substitutive limitation; ’ ’ “No proposition is better established than that a tax cannot be imposed unless by clear and unambiguous language.’’ ...