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After reference to portions of [Page 1047] The National Energy Program 1980, the stated goals of the tax and its apparent impact, the Court held the tax to be supported only by s. 91(3)   of the British North America Act, 1867  ,     30‑31 Vict., c. 3  , “The raising of Money by any Mode or System of Taxation”. ... The immunity would be illusory since, by the simple device of framing a tax as “ in personam ” rather than “ in rem ” one level of government could with impunity tax away the fruits of property owned by the other. ... Robertson (Fenerty, Robertson, Fraser & Hatch), Calgary.   ...

His Lordship added: "After all, the Supreme Court Act is concerned not with the authority which is the source of the ‘ criminal ’ law under which the proceedings are taken, but with the proceedings themselves. ’ We have, therefore, to inquire whether the proceeding against the respondent was in its character civil or was criminal in the sense indicated. ... Tyler & The International Commercial Coy., Ltd. [1891] 2 Q.B. 588. ... Happily, in my view, it is unnecessary to discuss the scope of such words as ‘ ‘ crime ‘ ‘ and ‘ i criminal cause ‘ ‘ in the abstract; an enticing subject, perhaps, for lozomachy, but, in my view of the effect of sec. 36, of little importance here. ...

& Company and The Deputy Minister of National Revenue for Customs and Excise. ... Tariff. 219a Non-alcoholic preparations or chemicals for disinfecting, or for preventing, destroying, repelling, or mitigating fungi, weeds, insects, rodents, or other plant or animal pests, n.o.p.:—       (i) When in packages not exceeding three pounds each, gross weight Free 20 p.c. 25 p.c. (ii) Otherwise …………………………. Free 7½ p.c. 15 p.c.   British Preferential Tariff. ...

Income Tax Commissioner, Bombay Presidency and Aden [2] adopted and applied the test laid down in Robert Addie & Sons’ Collieries, Ld. v. ... It is perhaps convenient at this stage to point out that by section 9 of the Income War Tax Act a tax is to be assessed, levied and paid upon “income,” which by section 3 means, for our present purpose: “The annual net [Page 263] profit or gain * * * being profits from a trade or commercial or financial or other business.” ... Solicitors for the appellant: Dubienski & Popp. Solicitor for the respondent: W. ...

Section 31(1)(d) of the said Excise Tax Act provides: 31. (1) Whenever goods are manufactured or produced in Canada under such circumstances or conditions as render it difficult to determine the value thereof for the consumption or sales tax because * * * (d) such goods are for use by the manufacturer or producer and not for sale; the Minister may determine the value for the tax under this Act and all such transactions shall for the purposes of this Act be regarded as sales. ...   [1] [1969] C.T.C. 641, 69 D.T.C. 5434. [2] [1934] S.C.R. 244 at 248, 3 D.L.R. 57. [3] [1968] S.C.R. 140, [1968] C.T.C. 44, 68 D.T.C. 5001, 65 D.L.R. (2d) 449. [4] (1933), 72:Que. ...

Whether art. 960 of the Code applied or not, whether the deed of disclaimer was effective or not to transfer or deliver the property, there was a succession either under s. 3(4)   or under s. 3(1)   (c). ... Il s'agirait donc d'une "succession" visée par l' art. 3(1)   (c) et (4)   de la Loi fédérale sur les droits successoraux   de 1945 et amendements. ... The institute, some three years prior to her death, having effectively renounced any right to dispose of the substituted property, s. 3(4)   of the Dominion Succession Duty Act   could have no application. ...

By regulation 26, “if any company * * * makes distribution of or assigns to its shareholders assets consisting of taxable securities such distribution or assignment shall be deemed to constitute a sale, transfer or assignment of such securities within the meaning of the Act”. ... By section 1 (b) of the Act, it is provided that “‘security’ shall include (i) any share of capital stock or debenture stock and any bond or debenture issued by any * * * company”. ... Solicitors for the appellant: Holden, Murdoch, Walton, Finlay & Robinson. ...

On what basis can there be assurance of the recovery of outlay in such case "'wholly, exclusively and necessarily ’ ’ made before a net gain can be said to have been reached? ... The fact that the permissive word “may” is used would justify this conclusion under sec. 37(24) of the Interpretation Act, R.S.C. 1927, ce. 1, but in this instance it is emphasized by the fact that Parliament changed the imperative word ‘ " shall ’ to the permissive “may”. ... It was suggested that the concluding words of sec. 5(1) (a) " " his determination shall be conclusive ‘ ‘ meant that the Minister ‘s determination should be final. ...

We have ‘ ‘ arising from’ ’, ‘ derived from’’, ‘‘earned’’. Others of analogous import appear in the cases cited to us:: ‘‘accruing from”, ‘‘accruing from any source”, “produced it’’. ... As to the second question Brett, L.J. said at p. 419: " " Then from what is the duty to be collected? ... " " Income ’ ‘ is defined in sec. 3 and sec. 9 is the charging section. ...

., 2016 SCC 56, [2016] 2 S.C.R. 720       SUPREME COURT OF CANADA   Citation: Canada (Attorney General) v. ... Respondents     Coram: McLachlin C.J. and Abella, Cromwell, Moldaver, Karakatsanis, Wagner, Gascon, Côté and Brown JJ.   ... Commercial law — Corporations — Taxation — Whether rectification of contract amounts to retroactive tax planning.                     ...