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Solicitors for the appellant: Martin, Dunlop, Hillyer & Associates, Burlington. ...   [1] (1980), 29 O.R. (2d) 392, 80 D.T.C. 6262. [2] (1979), 26 O.R. (2d) 477, 79 D.T.C. 5391. ...

Excepting only from the last item “any valves or ancillary equipment which fall within the category of the pressure regulators discussed in Consumers’ Gas ”, [1976] 2 S.C.R. 640, the appeal was allowed. ... The trial judge allowed the appeal with respect to all those items excepting only from the last item (at pp. 217-218) “any valves or ancillary equipment which fall within the category of the pressure regulators discussed in the Consumers’ Gas case [3] ”. ...   [1] (1978), 24 N.B.R. (2d) 124. [2] (1977), 17 N.B.R. (2d) 203. [3] sub nom. ...

Solicitors for the appellant: Lawson, Lundell, Lawson & McIntosh, Vancouver. ...   [1] [1977] 2 W.W.R. 673. [2] [1976] 3 W.W.R. 519. ...

Solicitors for the appellant: McCarthy & McCarthy, Toronto. Solicitor for the respondent: W. ...   [1] [1979] 1 F.C. 560. [2] [1977] 1 F.C. 673. ...

[Page 406] This issue requires the interpretation of parts of ss. 23 and 24 of the Act which provide as follows: 23. (1) Compensation shall be paid by the Crown to each person who, immediately before the registration of a notice of confirmation, was the owner of a right, estate or interest in the land to which the notice relates, to the extent of his expropriated interest, the amount of which compensation shall be equal to the aggregate of (a) the value of the expropriated interest at the time of its taking, and … 24. (2) Subject to this section, the value of an expropriated interest is the market value thereof, that is to say, the amount that would have been paid for the interest if, at the time of its taking, it had been sold in the open market by a willing seller to a willing buyer. … (6) Where an expropriated interest was, immediately before the registration of a notice of confirmation, being used by the owner thereof for the purposes of his residence and the value of the interest otherwise determined under this section is less than the minimum amount sufficient to enable the owner, at the earlier of (a) the time of payment to him of any compensation in respect of the interest, otherwise than pursuant to any offer made to him under section 14, or (b) the time when the Crown became entitled to take physical possession or make use of the land to the extent of the interest expropriated, to relocate his residence in or on premises reasonably equivalent to the premises expropriated, there shall be added to the value of the interest otherwise determined under this section the amount by which that minimum amount exceeds such value. ... Solicitors for the respondent: Hyde, Pollit, Arnold & Kirshin, Toronto.   ...

. … (g) The terms “Irish enterprise” and “Canadian enterprise” mean respectively an industrial or commercial enterprise or undertaking carried on by a resident of Ireland and an industrial or commercial enterprise or undertaking carried on by a resident of Canada; and the terms “enterprise of one of the territories” and “enterprise of the other territory” mean an Irish enterprise or a Canadian enterprise, as the context requires. ... Solicitors for the respondent: Fasken & Calvin, Toronto.   ...

Solicitors for the respondent: Ogilvy, Cope, Porteous, Hansard, Marler, Montgomery & Renault, Montreal ...   [1] [1969] C.T.C. 257, 69 D.T.C. 5185. [2] [1969] C.T.C. 257. 69 D.T.C. 5185 [3] [1958] S.C.R. 597 at 601, [1958] C.T.C. 208, 58 D.T.C. 1151, 15 D.L.R. (2d) 1. ...

The contention is based upon that part of the section which declares such income to be assessable " as provided in Part I " and admittedly by Part I non-residents are not assessable to income tax. ... The income is to be assessed and taxed " as provided in Part I." The tax on the output is the tax under Part IV. ... Solicitors for the appellant: Hamilton & Wragge. Solicitors for the respondent: Nisbet & Graham. [1] [1923] 3 W.W.R. 865. [2] [1923] 3 W.W.R. 865. [3] [1923] 3 W.W.R. 865. [4] [1886] 31 Ch.D. 402 at p. 409. [5] [1923] W.W.R. 865. [6] [1923] 3 W.W.R. 865. ...

Section 2(m) defines ‘‘succession’’: ‘ l'A.. every past or future disposition of property, by reason whereof any person has or shall become beneficially entitled to any property... upon the death of any deceased person... either certainly or contingently...’’ and the issue is whether, in respect of the tax benefit, the legatees can be said to have become ‘‘beneficially entitled to any property’’ of the estate. ... If the word recover” extends to the application of money to one’s benefit, and sue for ” to an ultimate or alternative resort as the effective cause of payment, I am disposed to accept it. ... Section 6(1) of the Act imposes the duties and reads, so far as relevant: “6. (1) Subject to the exemptions mentioned in section seven of this Act, there shall be assessed, levied and paid at the rates provided for in the First Schedule to this Act duties upon or in respect of the following successions, that is to say: (a) where the deceased was at the time of his death domiciled in a province of Canada, upon or in respect of the succession to all real or immovable property situated in Canada, and all personal property wheresoever situated; ’ ’ It will be observed that duties are levied only upon or in respect of a “succession” which term is defined in Section 2(m) as follows: “ (m) ‘succession’ means every past or future disposition of property, by reason whereof any person has or shall become beneficially entitled to any property or the income thereof upon the death of any deceased person, either immediately or after any interval, either certainly or contingently, and either originally or by way of substitutive limitation, and every devolution by way of any beneficial interest in property, or the income thereof, upon the death of any such deceased person, to any other person in possession or expectancy, and also includes any disposition of property deemed by this act to be included in a succession;’’ Clause (n) of Section 2 defines a “successor” as “the person entitled under a succession.” ...

On January 1st, 1939, an agreement was made whereby Better • Proprietaries Limited became the sole distributors in Canada of the respondent’s products. ... This demand not being complied with, the information was filed in the Exchequer Court under the provisions of section 108 of the Act, the first four subsections of which read as follows:— " 108. 1. ... Plumstead District Board of Works (1885), 10 A.C. 229 at 235 appears to be particularly appropriate:— "And if the legislature says that a certain authority is to decide, and makes no provision for a repetition of the inquiry into the same matter, or for a review of the decision by another tribunal, prima facie, especially when it forms, as here, part of the definition of the case provided for, that would be binding. ‘ ‘ In any event it is quite clear that the Minister acted honestly and impartially and that he gave the respondent every opportunity of being heard, and in fact heard all it desired to place before him. ...