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Aimé Geoffrion K.C. for Thomas Bonar & Co. (Canada) Ltd. O. M. Biggar K.C. for Kruger Ltd Ls. ... When they apply, as already mentioned, the appraisers shall, by all reasonable ways and means in * * * their power, ascertain, estimate and appraise the true and fair market value (s. 38). ... The sections applies when it appears to any Dominion appraiser or to the Board * * * that any goods have been erroneously appraised or allowed entry at an erroneous valuation by any appraiser. ...

By the Court: — The Court has some discretion. By M e O Brien: — I do not think so, My Lord, with respect. By the Court: — You can take an exception. [Page 779] By M e OBrien: — I so do, My Lord. By the Court: ― I think that is the best evidence. By M e OBrien: ― I think the best evidence would probably be an Order in Council. ...

" In 3(b) the Minister may "authorize a temporary increase in salary and subsequently one further [Page 596] increase, … provided that the increased rate of salary ultimately payable shall not be higher than the limit mentioned …" in 2(b). In that paragraph 2(b) the limit is expressed "no employer shall … pay… a rate of salary higher than the rate previously paid … " In para. 3(c) the phrase "rate of salary" is used throughout. ... Solicitors for the respondent: Milner, Steer, Dyde, Poirier, Martland & Layton. 1 [1947] Ex. ...

I fail to see — and I say it with all deference — how it is possible to hold that the liability imposed by the legislature on the adjoining owner to pay $1.25 for each lineal foot of his property which fronts on the sewer can be called a tax within the meaning of that word in the exemption clause. ... Les termes employés sont d’une généralité si complete et si absolue qu’il n’y a pas à se méprendre sur leur signification — “toutes cotisations municipales” — comprends toutes cotisations municipales quelqu’en soient la nature. ... City of Decatur [18], at page 203:— It is said that it is within the competency of the legislature, having full control over the matter of general taxation and special assessment, to exempt any particular property from the burden of both, and that it is not the province of the courts, when such entire [Page 426] exemption has been made, to attempt to limit or qualify it upon their own ideas of natural justice. * * * This is undoubtedly true. ...

Justice Cameron that ‘ “... the appellant became the beneficial owner... immediately upon complying with the conditions laid down in his father’s will...” ... & J. Wilson the sums as paid to the mother were charged to the Augusta A. ... & J. Wilson in the balance sheet and annual depreciation claimed upon the building and fixtures. ...

It is common ground that a company, if a trading company and making profit, is assessable to income tax for that profit * * * The principle is correctly stated in the Scottish case quoted, California Copper Syndicate v. ... Solicitors for the appellant: McCarthy & McCarthy. Solicitor for the respondent: A. ...

The agreement contains two important provisions which are in these words: " 5. ... West, Calgary % Unit Clarence Snyder 118 7th Ave. West, Calgary $ Unit W. ... West, Calgary % Unit William Anderson Calgary Power Co., Calgary V Unit D. ...

Lord Davey’s gloss on the words of the statute in Strong & Co., Ltd. v. ... The appellant — and not Steep Rock — became obligated to Transcontinental as a consequence. ... Did you have accounts — presumably you did — from solicitors? A. Yes. ...

., [1955] S.C.R. 454; Re Metro Toronto & L.J. McGuinness & Co. ... He also refers to the judgment of the Ontario Court of Appeal in Re Metro Toronto & L.J.  ... Solicitors for the appellant: Parlee, Irving, Henning, Mustard & Rodney, Edmonton. ...

In the body of each of the invoices filed there appeared either the words ‘‘allce. freight’’ or the words ‘‘allce. freight Montreal to Head of Lakes ’ ’, and it is common ground that the figures shown under this designation were for the freight charges of the Canada Steamship Company for transporting the goods from Montreal to either Fort William or Port Arthur. ... Part of this shipment was wire and there was endorsed at the foot of the invoice the words ‘‘ Wire F.O.B. ... As it appeared in R.S.C. 1927, c. 179, clause (a) read: ' 1 (a) produced or manufactured in Canada, payable by the producer or manufacturer at the time of the sale thereof by him.” ...