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The argument is that with this privilege given to the wife, it is no longer a ‘ ‘ non-commutable annuity, income, or periodic payment’’. ...

By sec. 2 of the amending Act, sec. 2 of the Assessment Act is amended by adding clause (ka), as follows: (ka) ‘Person’ shall include any partnership, any body corporate or politic and the heirs, executors, administrators or other legal representatives of a person to whom the context can apply according to law. ‘ ‘ By sec. 12 of the amending Act, 1922, it was enacted that sec. 13 of the Assessment Act should be amended by adding thereto the following subsections: "‘(3) Notwithstanding anything contained in this section or any other section of this Act, every agent, administrator, trustee, executor or person who collects or receives or is any way in possession or control of income for or on behalf of an estate and which income is not wholly distributed annually shall be assessed, in respect of the income not so distributed, on behalf of the estate in the municipality wherein the testator was domiciled at the time of his death. ... The King, 15 D.L.R. 283 at p. 292; [1914] A.C. 176, it ‘is no longer open to discussion” that the meaning to be attributed to that phrase is substantially the definition quoted in 15 D.L.R. at p. 291, from the treatise of John Stuart Mill in these words: ‘ A direct tax is one which is demanded from the very persons who it is intended or desired should pay it’.” And at p. 567 Duff, J., said: ‘ ‘Where personal liability is imposed upon a trustee or agent in respect of income received by him as such and the tax is not charged upon the income and there is no recourse against it by the taxing authority and the trustee is under no duty to the taxing authority to retain the income in his hands and apply it in payment of the tax, we should appear to have a case in which the trustee is the very person from whom the taxing authority demands the tax, it being left to him to secure his indemnity from those who are ultimately intended to sustain the burden. ...

It is stated as follows: “ (1) On the 1st day of February, A.D. 1957, an informa- tion was laid before C. ... As amended at the time the matter was dealt with, Section 47(1) is as follows: “47. (1) Every person paying (a) salary or wages or other remuneration to an officer or employee, (b) a superannuation or pension benefit, (ce) a retiring allowance, (d) an amount upon or after the death of an officer or employee, in recognition of his service, to his legal representative or widow or to any other person whatsoever, (da) an amount as a benefit under a supplementary unemployment benefit plan, (e) an annuity payment, or (f) fees, commissions or other amounts for services, at any time in a taxation year shall deduct or withhold therefrom such amount as may be prescribed and shall, at such time as may be prescribed, remit that amount to the Receiver General of Canada on account of the payee’s tax for the year under this Part. ’ ’ Under Section 131 of the same statute, subsection (2), every person who has failed to comply with or contravened subsection (1) of Section 47 is guilty of an offence and is liable on conviction to a fine or, in the discretion of the magistrate, to a fine and imprisonment. ... On ne peut plaider compensation à une demande de la couronne sans avoir recours à la petition de droit. ’ A substantive cause of action cannot be pleaded as an incidental demand or counterclaim to an information by the Crown. ...

The applicant has the following five R.R.S.P.’s totalling as of the 30th day of January 1985, $96,388.14: (i) National Bank — $10,156.12 (ii) Royal Bank of Canada — $15,617.61 (iii) The Permanent — $17,296.75 (iv) The Permanent — $23,245.03 (v) Canada Trust — $30,077.63 The Law Section 2(a) Section 2(a) of the Charter of Rights and Freedoms reads as follows: Everyone has the following fundamental freedoms: (a) Freedom of conscience and religion. ...

It was also provided that after repayment of the loan, Wartime Oils would become entitled to a royalty of % of 1 per cent of the petroleum and natural gas produced, for each $12,500 of such advances. ... Subsection (6) of Section 8 of the Act is as follows: “ (6) A corporation whose principal business is the produc- tion, refining or marketing of petroleum or petroleum products is entitled to deduct from (a) the aggregate of the taxes under this Act and The Excess Profits Tax Act, 1940, payable by it in respect of the year of expenditure, and (b) if the deduction permitted under this subsection exceeds the taxes so payable in that year, from the taxes so payable in subsequent years, an amount equal to (c) twenty-six and two-thirds per centum in the case of a corporation substantially all of whose income is subject to depletion under this Act, or (d) forty per centum in the case of any other corporation, of the aggregate of drilling and exploration costs, including all general geological and geophysical expenses, incurred by it directly or indirectly on oil wells spudded in during the period from the first day of January, nineteen hundred and forty-three to the thirty-first day of December, nineteen hundred and forty-six and abandoned within six months after completion of drilling. ’ ’ Now it is not disputed that in some circumstances the appellant is entitled to the benefit of that subsection. ... In its claim the appellant included also three items called ‘ 1 gross royalty to Wartime Oils Limited’’; in 1944 the amount was $16,000 and in 1945 $2,000, both referable to Well No. 20; the remaining item of $1,000 was referable to Well No. 18, a companion well of Well No. 15 which was drilled under a similar contract with Wartime Oils and found productive, Well No. 18 being commenced but not drilled. ...

All real property in Ontario and all income derived either within or out of Ontario by any person resident therein, or received in Ontario by or on behalf of any person resident out of the same, shall be liable to taxation, subject to the following exemptions: ‘ ‘— Then sec. 11 declares how taxable income shall be assessed against the persons who derive it, and sec. 12 fixes the municipality in which the assessment is to be made. ... In the present case the assessment is made against the ‘‘ Estate John Curry’’ in respect of $100,000 income. ... It is urged that the assessment of the plaintiff (and, for the purposes of this case, the assessment in the name of ‘‘Estate John Curry’ ‘ is treated as in effect an assessment of the plaintiff in his capacity as trustee and executor) in the manner directed by sec. 13 is in excess of the Legislature’s powers in that it imposes upon the plaintiff a liability to pay the tax, for which he must seek to indemnify himself out of the funds in his hands or from the beneficiary, and that such a method of assessing and collecting the tax brings it within the forbidden category of indirect taxation. ...

First, Division B — Computation of Income, secondly, Division C — Computation of Taxable Income, and, thirdly, Division E — Computation of Tax. ...

Ltd. did, on the 3rd November, 1919, and on every day thereunto following up to and including the 8th November, 1919, fail to make a return of information for the year 1918 required of the company to be given under the provisions of sec. 8 of the Income War Tax Act, 1917, 7 & 8 Geo. ... (The Income War Tax Act was amended in 1918 by 8 & 9 Geo. V, c. 25, and again in 1919, by 9 & 10 Geo. ...

The authorization did not refer to the offices of Touche, Ross & Co, at 2 Sheppard Avenue East, Willowdale, Ontario, nor to the offices of Needham, Underhill & Partners. ... With respect to the seizure from the offices of Touche, Ross & Co, at 2 Sheppard Avenue East, the documents seized were the property of Touche, Ross & Co and not the property of the applicants. ... The same reasoning applies to the seizure at the offices of Needham, Underhill & Partners. ...

The certificate was executed by J R Giles, Director — Taxation, Hamilton District Office of the Department of National Revenue. ... It is conceivable — though improbable — that the Minister can personally come to the trial to testify as to the date on which there came to his knowledge evidence which, in his opinion, was sufficient to justify the prosecution. ...