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While sec. 6(b) of the Act provides that in computing the amount of the profits or gains to be assessed a deduction is not to be allowed in respect of any depreciation, depletion or obsolescence, * " except as otherwise provided in this Act, ‘ ‘ sec. 5 had provided that "‘Income’’ as hereinbefore defined shall for the purposes of this Act be subject to the following exemptions and deductions:— (a) Such reasonable amount as the Minister, in his discretion, may allow for depreciation,... ... The appellant was entitled to an exemption or deduction in ‘“such reasonable amount as the Minister, in his discretion, may allow for depreciation. ‘ ‘ That involved, in my opinion, an administrative duty of a quasi-judicial character—a discretion to be exercised on proper legal principles. ... Ryder, [1907] A.C. 420, at 423, 424, said that the justices there were acting " " administratively, for they are exercising a discretion which may depend upon considerations of policy and practical good sense—and they must, of course, act honestly. ...

(LeBel, Fish, Abella and Cromwell JJ. concurring)   Rothstein J. (Moldaver J. concurring)     (* Deschamps J. took no part in the judgment.)         ... Civil procedure — Parties — Standing — Public interest standing — Manitoba Act, 1870, providing for individual land entitlements — Whether federation advancing collective claim on behalf of Métis people should be granted public interest standing.                     ... II, No. 8], ss. 31  , 32  . Royal Proclamation (1763) [reprinted in R.S.C. 1985, App.  ...

Statute — Construction — Application — Taxation — Exemption — Railway property—Frontage lots — Local improvements, 63 & 64 V. c. 57, s. 18; c. 58, s. 22 (Man.) ... By the "Railway Taxation Act," ch. 57, sec. 18, 63 & 64 Vict. ... " Moreover, as applied to the Revised Statutes of 1902, the words unaffected by any amending Act * * passed concurrently there with would have no point. ...

Lysaght [9], Lord Buckmaster said at page 391: It may be true that the word "reside" or "residence" in other Acts may have special meanings, but in the Income Tax Acts it is, I think used in its common sense * * * And in Sif ton, v. ... Inches contends for a construc­tion of both and of "sojourns" purely in terms of time: that "residing * * * during such year" means a permanent residence throughout the year, without even temporary absence: "ordinarily resident * * * during such year" a predominant residence in Canada throughout the year but subject to temporary absences not amounting to resi­dence elsewhere: and "sojourns" connoting temporary residence. ... From 1935 to 1941, in­clusive, he spent the following number of days in Canada:   days 1935  ……………………………………… 156 1936  ……………………………………… 138 1937  ……………………………………… 169 1938  ……………………………………… 145 1939  ……………………………………… 166 1940  ……………………………………… 159 1941  ……………………………………… 115 This residence at East Riverside was maintained in a man­ner that made it always at his disposal and available at any time. ...

The said regulation provides: 1201. (2) Where a taxpayer operates one or more resources, the deduction allowed is 33 ⅓ % of (a) the aggregate of his profits for the taxation year reasonably attributable to the production of oil, gas, prime metal or industrial minerals from all of the resources operated by him * * * [Page 234] The appellant claimed a depletion allowance upon its total income including income from these short term investments. ... Solicitors for the appellant: Miller, Thomson, Hicks, Sedgewick, Lewis & Healey, Toronto. ...   [1] [1966] Ex. C.R. 310, [1965] C.T.C. 387, 65 D.T.C. 5241. ...

The section, moreover, enacts that real property acquired under these powers shall " " be acquired in the name of, and vested in, His Majesty’’. ... At p. 73, Lord Watson says it was sufficient in the Mersey Docks case " " to establish that occupation for what were strictly speaking public, though in no sense Government, purposes, was not, as regarded exemption from the poor-rate, in pari casu with the occupation of the Crown.” ... By c. 89 of the Revised Statutes of Canada (1927), sec. 4, ‘‘,.. the use, maintenance, and ordinary repairs of all harbours, wharfs, piers and breakwaters constructed or completed at the expense of Canada, or in any way the property of Canada, and the making and enforcing of regulations concerning such use, maintenance and ordinary repairs, and the collection of tolls and dues for such use, ‘ ‘ are placed under the control and managament of the Minister of Marine and Fisheries. ...

By the first paragraph thereof (entitled ^sales’’), the Firestone Co. grants to MacKenzie, White & Dunsmuir Ltd. ... But it was explained that the new arrangement was made because MacKenzie & Co. felt that they would save money on the premiums, in view of the fact that the Firestone Co. was able to make a Dominionwide contract and that, in such a way, the saving on the premiums would accrue to MacKenzie & Co. ... At p. 52, it was stated:—"‘The decisions do not seem to furnish authority for going further back, for the purpose of taxation, than the business from which profits are directly derived, and the contracts which form the essence of that business/ ‘ Referring to this statement and to a statement in Grainger & Son v. ...

By this document it was declared: The Company shall also have the right without the consent of the holders thereof, from time to time to redeem the whole or any number of the said cumulative preference shares at One hundred and ten (1101%) per centum of their par value, together with any accumulated dividends thereon upon giving [the prescribed] notice * * * dicv The late Walter E. ... Massey from a judgment of the Exchequer Court, ante, p …, confirming the assessment levied upon the appellants for h income for the year 1929. ... The question whether or not the $10 per share of the $111.75 per share paid by the company for the redemption of its shares was strictly " " a premium ‘ ‘ was not raised. ...

Government Liquor Control Act presents a difficulty to me in determining whether the expenditures in question here can properly be considered to be disbursements " " wholly, exclusively and necessarily’’ incurred for the purpose of earning the income of the appellant company. ... The Dominion Income War Tax Act has added "neces- sarily’’ to the adverbs "‘wholly’’ and " " exclusively” used in the English Income Tax Act and has changed the words in the English Act ‘‘for the purposes of the trade’’ to the words “for the purpose of earning the income.’’ ... It is perhaps convenient at this stage to point out that by section 9 of the Income War Tax Act a tax is to be assessed, levied and paid upon “income,” which by section 3 means, for our present purpose: ‘‘l'he annual net profit or gain * * * being profits from a trade or commercial or financial or other business. ’ ’ By section 6: In computing the amount of the profits or gains to be assessed, a deduction shall not be allowed in respect of (a) disbursements or expenses not wholly, exclusively and necessarily laid out or expended for the purpose of earning the income. ...

In paragraph 6 of its petition, the respondent alleges that it was "called upon and forced to pay " the tax. ... Dorion, C.J. said, at the bottom of page 304: * * * And it has repeatedly been held that a payment made under such circumstances is not a voluntary payment and did not require that the party making it should pay, under protest, to enable him to recover back what has been illegally claimed from him. ... Beaver Lamb & Shearling Co. Ltd. 2 3 In that case, the payments of the moneys claimed were found to have been made long after and not consequential to the alleged duress, but under a mistake of law. ...