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(all concur):—The appellant, a solicitor who has practised law in the City of Toronto since 1928, was at all material times a member of the firm Mackenzie, Wood & Goodchild. ... Appellant’s purchases were not speculative and, according to his evidence, they were made after he had inspected each property and reached a decision that each mortgage was a safe investment for him. 1956— 1 mortgage —$ 7,000 1957— 1 mortgage —$ 7,100 (% interest) 1958—No mortgages 1959— 1 mortgage —$ 2,500 1960— 2 mortgages —$ 6,600 1961— 4 mortgages —$22,412.20 1962— 1 mortgage —$ 4,000.00 (no bouns or discount) 1963— 3 mortgages —$17,000.00 (no bonus or discount) In my opinion, this pattern of appellant’s activities was consistent with the making of personal investments out of his savings and not with the carrying on of a business. ...

With the greatest respect for those who may hold a different opinion, I also have the very greatest difficulty in viewing the object described in paragraph (b), i.e., “To encourage and cultivate good fellowship among the members of the Association ’ ’ as being an end in itself. ... That being so, I am of the opinion that there was no ‘gift’ to the Association and certainly therefore no ‘ absolute ’ gift to the Association within the meaning of paragraph (d). ... It was an indefeasible gift of something less than an unlimited interest and accordingly, in my view, it was ‘‘absolute and indefeasible ’ ’ within the meaning of the section. ...

VI, ce. 63, Section 4, subsection (5), read as follows: “ 4 Income’ as hereinafter defined shall for the purpose of this Act be subject to the following exemptions and deductions...: (w) Such amount as the Governor in Council may, by regulation, allow for amounts paid in respect of taxes imposed on the income, or any part thereof, by the Government of a province by way of tax on income derived from mining operations or income derived from logging operations. ’ ’ Subsection (6) of Section 4 of 11 Geo. VI, c. 63, reads as follows: “ (6) Paragraph (w) of subsection one of section five of the said Act, as enacted by subsection five of this section, is applicable to income of the nineteen hundred and forty-seven and subsequent taxation years and to tax payable thereon but in the case of the nineteen hundred and forty-seven taxation year no amount may be deducted thereunder greater than that proportion of the total amount that might be deducted in respect of the whole taxation year that the number of days in the said taxation year in the calendar year nineteen hundred and fortyseven is of the number of days in the whole of the taxation year. ’ ’ By Section 2(2) of 11 and 12 George VI c. 53, (assented to on June 30, 1948) paragraph (w) was repealed and the following was substituted therefor: “ (w) such amount as the Governor in Council may, by regulation, allow in respect of taxes on income for the year from mining or logging operations.’’ ... The deduction authorized is the amount ‘‘ in respect of taxes paid to... a province on income derived from logging operations.’’ ...

ON APPEAL FROM THE FEDERAL COURT OF APPEAL Income tax — Indians — Tax exemption — Wages paid on reserve by corporation located on reserve — Work done outside the reserve — Whether wages subject to income tax — Whether taxable income personal property — Whether exemption applies both to taxes on property and taxes on persons — Indian Act, R.S.C. 1970, c. I-6, s. 87 — Income Tax Act, 1970-71-72 (Can.), c. 63, ss. 2(1),(2), 5(1). ... Solicitors for the interveners The Grand Council of the Crees (of Quebec) et al.: O'Reilly & Grodinsky, Montreal. ...

All lands used for publie park purposes or exhibition grounds, now or hereafter owned by the city, which are situate outside the territorial limits of the city, shall be exempt from municipal taxation by any municipality 1 in which such lands are situate. ‘ ‘ "1700. ... This provision is still to be found in s. 385(a) of the Municipal Act, 1933 (Man.), ¢. 57. ... It may be noted in passing that the Public Parks Act was not passed until 1892, 55 Viet., ¢. 31. ...

. * * * The principle is correctly stated in the Scottish case quoted, California Copper Syndicate v. ... ‘ ‘ or, in the form adopted by Sankey, J.—in Beynon v. Ogg [1918] 7 T.C. 125, at p. 132—from the argument of the Attorney General—was the profit in question a profit made in the operation of the appellant company’s business? ... It has no interests and no field of operations outside its business/ ‘ Mr. ...

Section 102 of that legislation read, in part, as follows: For the purpose of the assessment and payment of death duty * * * the estate of a deceased person shall be deemed to include and consist of the following classes of property:— (2) (d) Any property comprised in any gift made by the deceased at any time, whether before or after the passing of this Act, of which bona fide possession and enjoyment has not been assumed by the donee immediately upon the gift and thenceforth retained to the entire exclusion of the deceased, or of any benefit to him of whatsoever kind or in any way whatsoever. ... Solicitors for the respondent: Daly, Thistle, Judson & McTaggart. 1 [1946] Ex. ...

Cas. 197 at 202, 203, as follows: " " My Lords, the cases which have decided that Taxing Acts are to be construed with strictness, and that no payment is to be exacted from the subject which is not clearly and unequivocally required by Act of Parliament to be made, probably meant little more than this, that, inasmuch as there was not any à priori liability in a subject to pay any particular tax, nor any antecedent relationship between the taxpayer and the taxing authority, no reasoning founded upon any supposed relationship of the taxpayer and the taxing authority could be brought to bear upon the construction of the Act. and therefore the taxpayer had a right to stand upon a literal construction of the words used, whatever might be the consequence.’’ ... Lord Wens- leydale said In re Micklethwait (1855) 11 Ex. 452 at 456: ‘It is a well-established rule, that the subject is not to be taxed without clear words for that purpose; and also, that every Act of Parliament must be read according to the natural construction of its words.’ ”’ In Attorney-General v. ... Commissioners of Inland Revenue [1914] A.C. 877, Viscount Haldane, Lord Chaneellor, at pages 896 and 897 said: " " My Lords, I said at the beginning that the duty of judges in construing statutes is to adhere to the literal construction unless the context renders it plain that such a construction cannot be put on the words. ...

The claim of the suppliant is to recover from the Crown the sum of $1,417,958.62 paid by Hiram Walker & Sons Ltd. ... No refund or deduction from any of the taxes imposed by this Act shall be paid unless application for the same is made by the person entitled thereto within two years of the time when any such refund or deduction first became payable under this Act or under any regulations made thereunder. ‘ ‘ The above section was repealed in 1933 (23-24 George V, c. 50, sec. 24) and the following substituted: "117.(1) No refund or deduction from any of the taxes imposed by this Act shall be paid unless application in writing for the same is made by the person entitled thereto within two years of the time when any such refund or deduction first became payable under this Act or under any regualtions made thereunder. "‘(2) If any person, whether by mistake of law or fact, has paid or overpaid to His Majesty, any moneys which have been taken to account, as taxes imposed by this Act, such moneys shall not be refunded unless application has been made in writing within two years after such moneys were paid or overpaid. ‘ ‘ No application was made for a refund within the time prescribed by the statute. ...

Suffice it to say that in the first one, there was, in the will, an effective fiduciary substitution and that the second, governed by the Dominion Succession Duty Act  , (1940-41), 4-5 Geo. ... Solicitors for the appellants: Cate, Ogilvy, Bishop, Cope, Porteous & Hansard, Montreal. ...   [1] [1967] 1 Ex. C.R. 414, [1966] C.T.C. 662, 66 D.T.C. 5430. [2] (1919), 48 D.L.R. 356, [1920] A.C. 1010, [1919] 3 W.W.R. 559. [3] (1934), 56 Que. ...