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Then the subsection, by its reference to subsection (1), applies to such proceedings the laws relating to prescription and the limitations of actions in force — in this case in Manitoba and for the present purposes taken to be six years. ... For the Company it is pointed out that since prescription did not then apply to the Crown, the phrase “at any time” should not be given a meaning that would be merely a vague affirmation of the Crown’s prerogative — that would be an absurdity — but should be assigned a meaning that would give it some reasonable function in the operation of the 1915 statute. ...

The judgment appealed from requires the appellant to give evidence for the respondent and, by virtue of section 4 of the Canada Evidence Act, the appellant is not competent — and is, therefore, not compellable — to give evidence in the action for the respondent. 2. ... Vide, The Laws of England, Halsbury, First Edition, 1910, Butterworth & Co., London, para. 777, footnote (r). ...

Turpin, [1989] 1 S.C.R. 1296, 48 C.C.C. (3d) 8, 69 C.R. (3d) 97; Rudolf Wolff & Co. v. ... See S.C. 1990, c. 45, section 48. 2 See also the statement of McIntyre J., at page 180, where he cited with approval the judgment of my colleague Hugessen J. in Smith, Kline & French Laboratories Ltd. v. ... It is, of course, obvious that legislatures may — and to govern effectively — must treat individuals and groups in different ways. ...

.: — In our view as it was the female parent who, on the facts as found below, was the person who “primarily fulfils the responsibility for the care and upbringing” of the children of the marriage, only that parent may be properly regarded as the person entitled to child care benefits as provided for in section 122.6 of the Income Tax Act [1] and section 6302 of the Regulations [2] made pursuant to that section of the statute. ...

.: — This application by the Crown was heard at the same time as similar applications in Court Files A-305-94 and A-306-94. ...

.: — We have not been persuaded that the learned Tax Court judge erred in any material respect. ...

The relevant portion of that letter reads: Under the terms of the AEC/ENR Letter Agreement, AEC has the right to acquire oil sands rights if oil sands are encountered in the normal course of P & NG development 1. ...

In respect of each of those years there was an amount added to the appellant’s stated income as being “Overstatement of cost of sales”, which amounts were for the taxation year 1967 $ 739,036 for the taxation year 1968 1,057,853 for the taxation year 1969 1,170,745 for the taxation year from November 1 to December 31, 1969 177,984* [1] As I understand the appellant’s position on the appeal, it is an attack on the finding of fact made by the Trial Division that, in effect, as I understand it, was that the activities, during the relevant periods, of a wholly-owned subsidiary—referred to as “Span”—in respect of the acquisition of the appellant’s “off-shore’’ steel requirements were really carried on by it, under direction of the appellant, as an integral part of the appellant’s steel processing business, and were not a trading business carried on by Span as a business separate from the appellant’s business. ...

Council of Law Reporting for England & Wales v. Attorney-General, [1972] Ch.73 (U.K. ... In a prior decision, Scottish Burial Reform & Cremation Society v. ... Parker, 7th edition, (London, Sweet & Maxwell, 1984) at pages 90-1 4 86 D.T.C. 6353 5 Paul Gilster, The New Internet Navigator, (New York: John Wiley & Sons, Inc.) glossary 6 R.S.B.C. 1979, c. 390 7 Towle Estate v. ...

He said that he is “... a Director in Tariff Classification in the Customs Department of National Revenue...”, and that he had occupied that position for approximately five years. He said that he made the decision in question “... without the benefit of the Deputy Minister’s input’’. ... But the presumption that a deputy minister may exercise a statutory authority granted to him by using departmental officials is, even according to Ahmad itself, subject to “... something expressly or implicitly to the contrary” in the statute; and again, the presumption operates only if the authority conferred is “... of an administrative character”. ...