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The passage from which the foregoing statement by Mr Justice Judson is taken, at pages 606-7 [315, 5229], is:.. » The option, in my opinion, is all important. ...

Throughout the years the plaintiffs’ returns were prepared by a firm of Montreal chartered accountants, Messrs Mallette, Cote, Normandin & Company. ...

In support of this submission, the appellant called as an expert witness Mr Jacques Gunn, a chartered accountant and resident partner at Quebec City in the firm of Riddell, Stead & Co. ...

We are concurrently instructing our solicitors’ McEwen, Hill & Company to prepare the necessary mortgage papers and these will be forwarded direct to you for completion. ...

Since the matter of Sutton Lumber & Trading Co Ltd v MNR, [1953] 2 S.C.R. 77; [1953] CTC 237; 53 DTC 1158, it is well known that the main criterion to be used in order to decide if there is an adventure in the nature of trade is the course of conduct. ...

Viscount Finlay said: “... the legatee of a share in the residue has no interest in any of the property of the testator until the residue has been ascertained. ...

Appellant’s counsel relied largely on St John Dry Dock & Shipbuilding Company Limited v MNR, [1944] Ex CR 186; [1944] CTC 106; 44 DTC 663, a decision of Thorson, P [as he then was]. ...

The law of a foreign country cannot be determined by the Court itself from its own knowledge, inquiry or by hearing authorities and argument but it must be proved as a fact by skilled witnesses and not by the production of the books in which the law is written as was the law prior to 1844 when The Sussex Peerage, 11 CI & Fin 85, was decided. ...

<, 2. None of the main reasons for the separate existence of Industrial, Miller Ltd. and Active Trailers Limited was to reduce the amount of income tax that would otherwise be payable under the Act. 3. ...

Mr Justice Cattanach said that “... the crucial test is whom the patients thought they were consulting and were in fact consulting”. ...