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OMAR AHMED KHADR (F.C.) (32147) THE COURT: UPON APPLICATION by the appellants for an order striking paragraphs 14, 23‑27, 34, 43, 92, 93, 98, 101‑102 from the respondent's factum and striking tabs 24 and 49 from the respondent's book of authorities; AND HAVING READ the material filed; IT IS HEREBY ORDERED that: 1) The motion is dismissed. 2) The appellants ’ motion record is to be placed before the Court as a reply factum on the appeal. 3) There is no order as to costs. À LA SUITE D ’ UNE REQU Ê TE des appelants visant la radiation des paragraphes 14, 23‑27, 34, 43, 92, 93, 98, 101‑102 du m é moire de l ’ intim é et des onglets 24 et 49 du recueil de sources de l ’ intim é;- 2- ET APR È S EXAMEN des documents d é pos é s; IL EST ORDONN É CE QUI SUIT: 1) La requ ê te est rejet é e. 2) Le dossier de requ ê te des appelants sera pr é sent é à la Cour à titre de r é plique dans l ’ appel. 3) Aucune ordonnance n ’ est rendue concernant les d é pens. ...

OMAR AHMED KHADR (F.C.) (32147) THE COURT: UPON APPLICATION by the appellants for an order striking paragraphs 14, 23‑27, 34, 43, 92, 93, 98, 101‑102 from the respondent's factum and striking tabs 24 and 49 from the respondent's book of authorities; AND HAVING READ the material filed; IT IS HEREBY ORDERED that: 1) The motion is dismissed. 2) The appellants ’ motion record is to be placed before the Court as a reply factum on the appeal. 3) There is no order as to costs. À LA SUITE D ’ UNE REQU Ê TE des appelants visant la radiation des paragraphes 14, 23‑27, 34, 43, 92, 93, 98, 101‑102 du m é moire de l ’ intim é et des onglets 24 et 49 du recueil de sources de l ’ intim é;- 2- ET APR È S EXAMEN des documents d é pos é s; IL EST ORDONN É CE QUI SUIT: 1) La requ ê te est rejet é e. 2) Le dossier de requ ê te des appelants sera pr é sent é à la Cour à titre de r é plique dans l ’ appel. 3) Aucune ordonnance n ’ est rendue concernant les d é pens. ...

On March 7, 1975, the appellant commenced an action by writ of summons wherein the statement of claim stated that the payment of taxes was made “without prejudice to the plaintiffs right to recover the same and claim a refund or assert the impropriety and unenforceability and nullity of the [Page 599] tax notices and tax collected by Burlington ”. ... Ivey & Sons, Ltd., [1950] 3 D.L.R. 656, [1950] O.R. 397; Town of Brampton v. ... Solicitors for the defendant, respondent: Weir & Foulds, Toronto.   [1] [1963] 2 O.R. 41. [2] [1969] 2 O.R. 637. [3] [1971] S.C.R. 746. [4] [1965] S.C.R. 512. [5] [1976] 2 S.C.R. 621. [6] (1879), 4 App. ...

This "" Algoma” branch is referred to in 48-49 Vict., c. 57. ... In the course of the judgment it was stated: ‘‘The things so brought by definition into the term " railway ‘ are all physical things, as the railway itself is. ... Here the expression clearly refers to the portions of the ‘‘entire railway ‘ ‘ referred to in the third sentence of cl. 1 which had been or was to be constructed under the terms of the contract. ...

At the same time, having three children, he is also within the general language of paragraph (&). ... The appellant appealed to the Minister in pursuance of section 58 of the Act, which by sub-section 3 required him to follow the statutory form of Notice of Appeal and to ‘‘set out clearly the reasons for appeal and all facts relevant thereto. ’ ’ In his Notice of Appeal, dated 24th April, 1946, the appellant nowhere con- tended that he was not a person falling within clause (a) of Rule 1, nor did he set forth any facts with respect to the question of support or non-support. ... " As to the other deductions claimed the appellant’s right was expressly denied. ...

And again: ‘ ‘ I contend that that profit is the result of a premeditated act on my part and other officials of the company to build up a liability in Egland when, in fact, we could have specifically paid out of funds that we had in Canada, and it had no relationship whatsoever with the merchandise, as you are saying it does, in that once we paid a supplier the transaction was completed with the supplier and we had no more recourse to him. ... At all times, the position of the appellant in relation to the British bank was that of borrower to lender, and it was not part of the business of the appellant to deal in foreign exchange. ’ ’ In the Exchequer Court, Cameron, J., after a careful review of a number of authorities reached the conclusion ‘‘that the profit made in the instant case was one made in the ordinary course of the respondent’s business operations and while engaged therein on a scheme for profit making”. ... M.N.R., [1944] A.C. 126; [1944] C.T.C. 94, and Bennett & White Construction Co. ...

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 (110%) per centum of their par value, together with any accumulated dividends thereon upon giving [the prescribed] notice * * * The late Walter E. ... There remains the question whether, within the meaning of section 17, the premiums on the shares redeemed were "paid out of" undistributed income "on hand " which the surplus represented at the time. ... Solicitors for the appellants: Armstrong & Sinclair. Solicitor for the respondent: W. ...

The Chief Justice —The pertinent words of clause 4 of the will are these: I direct * * * that 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. ... This provision, among others, in favour of Lady Kemp shall be a first charge upon my estate, and shall be provided for and paid by my trustees in priority to any other legacies payable under my [Page 361] said will, * * * 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. ... Solicitors for the appellant: Balfour, Drew & Taylor. Solicitors for the adult residuary beneficiaries, respondents: Osier, Hoskin & Harcourt. ...

Section 3(1) (b) provides broadly that ‘‘annual pay- ments’’ are to be deemed to be income except as the Act otherwise provides: but the Act is designed primarily to tax ‘ income ‘ ‘ and the exclusion of the receipt of capital generally is basic. ... Commissioners of Inland Revenue, [1920] 1 K.B. 711, a case of a contract providing for the payment of a ‘‘royalty’’ on the sale of certain inventions, said at p. 714: " " It has been urged by Mr. ... & N. 769. Or a man may sell his property for an annuity. In that case the Income Tax Act applies. ...

The Company will make an annual contribution of a sum based upon the ratio of its profits to invested capital which will adjust the total monthly contributions made by the Company to the following schedule: ‘ Invested Capital’ shall mean the total of all Capital Stock and Surplus (or equivalent) accounts and Long Term Debt of the Company as of the beginning of the preceding calendar year, as reflected in its printed Annual Report to stockholders. ... Company Contribution Per Cent of Profits as per cent of to Invested Capital Member Contribution Up to but less than 11%-—— 50% 11% but less than 12%.......... 55% 12% but less than 13% 60% 13% but less than 14% —- 65% 14% but less than 15%, 10% 15% or over —.... 15% This annual contribution, if any, shall be made as of March 31 of each year, beginning in 1955, and shall be related only to total member contributions made in the preceding calendar year which have not been withdrawn as of said March 31.” Paragraph 4 of the Agreed Statement of Facts sets out the contributions made by the Company in respect of Canadian members of the plan since the inception of the plan in 1953 up to the end of 1959 as follows: “Year Contributions in respect of Canadian members only Section IV Section IV Part A Part B Monthly Annual 1953.1 $ 120 None 1954 388 None 1955 903 None 1956 1,738 84 1957 3,146 None 1958 4,175 None 1959 8,592 None $19,062 $ 84” Section 79(1) of the Income Tax Act reads: “79. (1) In this Act, an ‘employees profit sharing plan’ means an arrangement under which payments computed by reference to his profits from his business or by reference to his profits from his business and the profits, if any, from the business of a corporation with whom he does not deal at arm’s length are made by an employer to a trustee in trust for the benefit of officers or employees of the employer or of a corporation with whom the employer does not deal at arm’s length (whether or not payments are also made to the trustee by the officers or employees), and under which the trustee has, since the commencement of the plan or the end of 1949, whichever is the later, each year allocated either contingently or absolutely to individual officers or employees, (a) all amounts received by him‘from the employer or from a corporation with whom the employer does not deal at arm’s length, and (b) all profits from the trust property (computed without regard to any capital gain made by the trust or capital loss sustained by it at any time since the end of 1955), in such manner that the aggregate of all such amounts and such profits minus such portion thereof as has been paid to beneficiaries under the trust is allocated either contingently or absolutely to officers or employees who are beneficiaries thereunder. ’ ’ Other subsections of Section 79 provide, inter alia, that the amount of payments into the plan made by the employer and allocated by the trustee to an employee either contingently or absolutely during the year are required to be included in the employee’s income for the year. ...