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(d) who, not being resident in Canada, is carrying on business in Canada at any time in such year;” On the income tax return filed on behalf of the appellant for the year 1940 the question on the form ‘‘ Address of Present Residence?’’ ... Minister of National Revenue (supra) at page 213, a person may be a resident of more than one country for revenue purposes, that war is an extraordinary occurrence, that the appellant intended to return to Canada after the war and that, therefore, his residence out of Canada during the period of several years mentioned above should be regarded as "‘extraordinary’’ and he should be deemed throughout such period to have been " " ordinarily resident ‘ ‘ in Canada. ...

Clause IV of the will is summarized in the stated case as follows: IV I GIVE DEVISE AND BEQUEATH the remainder of my property and estate of every nature [Page 144] and kind and wheresoever situate to my Trustees upon the following trusts, namely: (1) To pay my just debts, funeral and testamentary expenses and all succession duties, estate and inheritance taxes that may be payable in connection with any gift or benefit given by me to any persons either in my lifetime or by survivorship or by this, my Will or any codicil thereto, it being my intention that all such debts, expenses, duties and taxes shall be paid out of my general estate so that all benefits and dispositions given or made by me in my lifetime or by my Will shall be free and clear therefrom. (2) As soon as possible after my death to pay the following legacies: * * * (3) (a) to pay to my daughter, Mary Daintry Cole, the sum of Three Hundred Thousand Dollars ($300,000.) or, at her option, to transfer to her stocks and securities of equivalent value for the whole or part of same sum. (4) To pay and transfer all the rest and residue of my estate to F. ... Solicitors for the respondent: White, Bristol, Beck & Phipps, Toronto ...   [1] [1969] 1 Ex. C.R. 449, [1969] C.T.C. 12, 69 D.T.C. 5033. [2] [1966] S.C.R. 479, [1966] C.T.C. 207, 66 D.T.C. 5179, 58 D.L.R. (2d) 194. [3] [1966] S.C.R. 479, [1966] C.T.C. 207, 66 D.T.C. 5179, 58 D.L.R. (2d) 194. ...

It is said that, since the preUnion legislation includes subject-matters which are now apportioned for legislative purposes between Parliament and the provincial legislature by sections 91 and 92 of the British North America Act, and since neither legislature can validly legislate with respect to these entire matters, neither can, of itself, ‘ " repeal, abolish or alter’’ such legislation. ... It appears to their Lordships that neither the Parliament of Canada nor the provincial legislatures have authority to repeal statutes which they could not directly enact. ‘ ‘ The Board held in that case that The Canada Temperance Act of 1886, in so far as it purported expressly to repeal the prohibitory clauses of the pre-Confederation statute of 1864, was invalid. ... We are in this reference in the main concerned with the provisions of the 1927 and 1938 agreements under which it was provided that Bowater’s Company "‘in respect of its income for each year’’ should pay a tax between the years 1932 and 1973 not to exceed the sum of $150,000 per year; that apart from an exemption not material hereto,, upon payment of that tax "‘the Company shall be exempt from all taxation of every kind whatsoever other than duties (including Sales Tax) levied under the general laws of the Colony on goods imported by the Company and not otherwise exempt. ’ ’ These words ‘‘not otherwise exempt ‘ ’ refer to provisions under the agreements whereby Bowater’s were granted exemptions from customs duties, completely or partially, upon specified commodities for varying periods. ...

As shown by the schedule attached to the notice of appeal, the amounts so set up for ‘ foreign exchange ’ ’ in 1950 totalled $300,573.15. ... In order properly to show the appellant’s position in the year 1951 it was necessary for it to make this revision of estimate and thereby it disclosed a ‘ ‘ profit ’ \ which was really a reduction of the liability, as previously taken into account in 1950. ... :—The facts — which are not in dispute — are fully stated in the reasons of the learned trial judge and in those to be delivered by my brother Martland. ...

ON APPEAL FROM THE COURT OF APPEAL FOR QUEBEC Constitutional law — Provincial inquiry commission — Investigation of certain criminal activities involving various police forces — Validity of mandate — Public Inquiry Commission Act, R.S.Q. 1964, c. 11 (now R.S.Q. 1977, c. ... Evidence — Privilege respecting police informers — Provincial inquiry commission — Refusal by police officer to disclose informer's identity — Nature and scope of secrecy rule regarding police informers' identity — Code of Civil Procedure, art. 308 — Canada Evidence Act, R.S.C. 1970, c. ... Administrative law — Provincial inquiry commission — Excess of jurisdiction — Evocation. ...

., Aronovitch & Leipsic Limited, Kensington Building Ltd., Black & Armstrong (1977) Ltd., Dordan Drugs Ltd., operating as Shoppers Drug Mart, Delafield Properties Ltd., Carlton Realty Company Limited, Omega Realty Ltd., Mitchell Consolidated Stores Ltd., Canadian Imperial Bank of Commerce, Core Industries Ltd., Domcan Management Advisory Services Ltd., Ruth Realty Company Limited, L & B Corporation Ltd., Sylvia C. ... ON APPEAL FROM THE COURT OF APPEAL FOR MANITOBA Assessment — Freeze — The City of Winnipeg Act providing review procedure — Whether legislation instituting 'freeze program" superseded the provisions of The City of Winnipeg Act — Whether Board of Revision prohibited from hearing assessment complaints — Construction of taxing statute — An Act Respecting the Assessment of Property for Taxation in Municipalities in 1981 and 1982, 1980 (Man.), c. 71, s. 4(1) — The City of Winnipeg Act, 1971 (Man.), c. 105, s. 159(3). ... ". Sections 6 and 7 provide for the correction of errors or omissions and for the coming into force on royal assent. ...

Subsection 4 of section 6 of the Income Tax Act provides that " an appeal from any decision of the Minister (of Finance) *** may be taken to the Lieutenant-Governor in Council, who after hearing the parties interested, may either confirm or amend the decision of the Minister and the decision of the Lieutenant-Governor in Council shall be final. ... On May 20, 1928, an agreement for sale of 50,000 shares of the capital stock of the new company was entered into with Stobie, Furlong & Company. ... Esquimault & Nanaimo Railway Company [12]. The statute provided that this appeal should be final. ...

The provisions of the Income Tax Act, R.S.C. 1952, c. 148, as amended, which are relevant to the issues in this appeal, are: ‘ ‘ 2. (1) An income tax shall be paid as hereinafter required upon the taxable income for each taxation year of every person resident in Canada at any time in the year. (3) The taxable income of a taxpayer for a taxation year is his income for the year minus the deductions permitted by Division C. 3. ... In my view, it was a capital asset and the source of her income. ’ ’ With the greatest respect, I disagree with the conclusion set out in the last sentence of this paragraph that the appellant’s right was a capital asset. ... Andersen that the appellant was not entitled to any income at all. = With the greatest respect for the contrary view entertained by the learned Judge, I cannot agree that the fact that a bare right to be paid income can be sold or valued on an actuarial basis at a lump sum requires or permits that right, while retained by the appellant, to be regarded as a capital asset. ...

The appellant’s request was rejected by the > Deputy Minister on the following grounds: When the electricity leaves the generating station and enters the distribution system, the production process has ceased and, in our view, machinery and apparatus used beyond this point does not qualify as production machinery or apparatus. ... Appellant contends that the transformers it uses in connection with the production and distribution of electricity are apparatus used directly in the manufacture or production of goods ’ ’ within the meaning of that provision. ... Vandeweghe Ltd., [1934] S.C.R. 244; [1928-34] C.T.C. 257, the words “produced” and manufactured ’ ’ are not words of any very precise meaning and, consequently, we must look to the context for the purpose of ascertaining their meaning. ...

By paragraph (i) of subsection (1) of Section 3 of the Act of 1940 Parliament enacted that a “succession” shall be deemed to include: “ (i) property of which the person dying was at the time of his death competent to dispose.” ... Upon the death of his wife his residuary estate was to be “divided equally between my children ’ ’. ... It is unnecessary to consider all the implications of that decision, but, so far as the point under consideration is concerned, I agree so unreservedly with the reasoning of Luxmoore, J., where he is dealing with comparable provisions of the Imperial Finance Act, 1894, that I transcribe the relevant paragraph which appears at pp. 807-808 of the report: ‘ ‘ It is argued that the power in the present case is a limited power and does not authorize the donee to appoint or dispose of the property subject to it as he thinks fit. ...