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SCC
Minister of National Revenue v. Fitzgerald, [1949] CTC 101, [1949] SCR 453 (SCC)
The " " interest ‘ ‘ in property that is transmitted results from that right and becomes, therefore, an equitable interest, subject to the rules which underlie equitable administration. ... This view of the nature of transmission seems to underlie the statement of Dicey, 5th Ed. at page 336 where he says: ‘‘There can be no succession to property without administration. ‘ ‘ The case of Partingdon v. ... Steed made in California on February 4th, 1941, he bequeathed " " all my property of whatsoever kind and wheresoever situated’’ until James Kenneth Raeburn, his wife’s nephew, and by the will of Mr. ...
SCC
Descôteaux et al. v. Mierzwinski, [1982] 1 SCR 860, 141 DLR (3d) 590.
ON APPEAL FROM THE COURT OF APPEAL FOR QUEBEC Criminal law — Search and seizure — False statement by legal aid applicant regarding his income — Warrant issued to search legal aid offices — Legal aid application form seized — Solicitor-client privilege — Right to have communications with lawyer kept confidential — Right reflected in substantive rule and rule of evidence (privilege) — Extent of the power of a justice to authorize a search warrant with terms of execution — Scope of this power with regard to law firms — Criminal Code, s. 443. Evidence — Solicitor-client privilege False statement by legal aid applicant regarding his income — Legal aid application form seized — Whether information supplied by applicant is privileged — Point in time when solicitor-client relationship arises. ... Solicitors for the appellants: Corbeil, Meloche, Larivière & Laberge, Montreal. ...
SCC
Federal Business Development Bank v. Québec (CSST), [1988] 1 SCR 1061
ON APPEAL FROM THE COURT OF APPEAL FOR QUEBEC Bankruptcy — Debt priority — Liquidation of property of bankrupt in possession of secured creditor outside bankruptcy — Whether to apply provisions of Bankruptcy Act indicating order of priority for payment of creditors or provisions of provincial law governing order of collocation — Bankruptcy Act, R.S.C. 1970, c. B-3, ss. 47, 49(2), 107 — Workmen's Compensation Act, R.S.Q. 1977, c. ... The Court defined the phrase "property of a bankrupt … held as … other security" (at pp. 228-29): … I do not think s. 57 is intended to be restricted to property in the nature of a pledge or pawn. ...
SCC
Robson v. Minister of National Revenue, 52 DTC 1088, [1952] CTC 85, [1952] 2 SCR 223
The same construction results from a consideration of the French version of the text:— 1 ‘ et doit comprendre l’intérêt, les dividendes ou profits directement ou indirectement reçus de fonds placés à intérêt sur toutes valeurs ou sans garantie, ou d’actions, ou de tout autre placement, et, que ces gains ou profits soient partagés ou distri- bués ou non, et aussi les profits ou gains annuels dérivés de toute autre source, y compris. ’ ’ The distribution of the shares by Timberland was not a distribution of capital of that company. ...
SCC
The Municipality of the City and County of Saint-John et al. v. Fraser-Brace Overseas Corporation et al., [1958] SCR 263
He may claim and exercise jurisdiction either by employing force, or by subjecting such vessels to the ordinary tribunals … Those general statutory provisions … which are descriptive of the ordinary jurisdiction … ought not, in the opinion of this Court, to be so construed as to give them jurisdiction in a case, in which the sovereign power has impliedly consented to waive its jurisdiction. ... Solicitors for the plaintiffs, respondents and cross-appellants: Gilbert, McGloan & Gillis, Saint John. Solicitors for the defendants, appellants: McKelvey, Macaulay & Machum, Saint John. 1 (1957), 9. ...
SCC
Her Majesty the Queen v. Canadian Pacific Railway Company, [1971] CTC 163, 71 DTC 5078
The ties so seasoned and strengthened by the ‘ S ’ ’ irons are then milled, a process which has three different steps: (a) Boring: Since the ties are to be used to hold up rails and are to be fastened to those rails by spikes, the ties are drilled for the reception of such spikes. ... Attorney General of Canada, 1950 O.R. 429; [1950] C.T.C: 440, and adopted by this court in the York Marble case, the words used in the Excise Tax Act are ‘ produced or manufactured ’ and those words were not synonymous, that is, that a thing may. be “produced” even though it is not ‘‘manufactured’’; an example would be the growth of a crop from seed. ...
SCC
Minister of Revenue (Ontario) v. McCreath, [1976] CTC 178, [1977] 1 SCR 2
Because of the recapture / exemption dichotomy unique to this Act, the English cases cannot bind the Court’s interpretation thereof, nor even provide much guidance. ... McCreath received income, the benefit came from property which she had purported fully to have given away, her interest in the shares of Mount Royal Paving & Supplies Limited. ... Solicitors for the respondents: Ongley & Blair, Toronto. Solicitor for the respondent, Michelle McCreath: E.M. ...
SCC
Geophysical Engineering Ltd. v. Minister of National Revenue, [1977] 2 SCR 1008
DATED this 30th day of August, 1962. )) GOLDFIELDS MINING CORPORATION LIMITED ))) Per:_____________________ Vice-President Witness to the signature of Joseph H. ... Stephen Kay)) KEEVIL CONSULTANTS LIMITED ))) Per:_____________________ President [Page 1017] ))) PENELOPE EXPLORATIONS LIMITED ))) Per:________________________ President ))) UNITED REEF PETROLEUMS LIMITED It is to be noted that it purports to be an agreement between Goldfields Mining Corporation Limited, Joseph H. ... [1] [1974] F.C. 735, [1974] C.T.C. 867. [2] [1973] C.T.C. 518 sub nom. ...
SCC
British Columbia Power Corporation, Limited v. Minister of National Revenue, 67 DTC 5258, [1967] CTC 406, [1968] S.C.R. 17
This case may be contrasted with the earlier decision of the Privy Council in Ward & Company, Limited v. ... Solicitors for the appellant: Russell & Dumoulin, Vancouver. Solicitor for the respondent: D.S. ... [1] [1967] 1 Ex. C.R. 109, [1966] C.T.C. 454, 66 D.T.C. 5310. [2] [1967] 1 Ex. ...
SCC
Re Harry Clifford Hatch, Deceased, [1956] CTC 272
The trustees used the $300,000 to purchase 4,000 common shares of Hiram Walker, Gooderham & Worts Ltd. at $75 per share. The deceased died on May 8, 1946, and at this date the 4,000 common shares of Hiram Walker, Gooderham & Worts Ltd., still formed part of the trust property and had increased in value to the sum of $558,000. ... It is common ground that the execution of the trust agreement coupled with the transfer of the shares constituted a ‘ ‘ disposition” and that duty is payable with respect thereto. ...