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Can these reserves properly be said to be " " income 9 ’? The definition of "‘income’’ for the purposes of the Act is found in sec. 8 thereof. ... Although a company may be given very wide powers, " ‘ its business is the business of doing what is necessary to carry out the objects which it elects to carry out’’. ... Styles [1892] A.C. 309, at pp. 322-325, Lord Herschell said:— ‘ " When we speak of the profits or gains of a trader we mean that which he has made by his trading. ...

The said regulation provides: 1201. (2) Where a taxpayer operates one or more resources, the deduction allowed is 33 ⅓ % of (a) the aggregate of his profits for the taxation year reasonably attributable to the production of oil, gas, prime metal or industrial minerals from all of the resources operated by him * * * [Page 234] The appellant claimed a depletion allowance upon its total income including income from these short term investments. ... Solicitors for the appellant: Miller, Thomson, Hicks, Sedgewick, Lewis & Healey, Toronto. ...   [1] [1966] Ex. C.R. 310, [1965] C.T.C. 387, 65 D.T.C. 5241. ...

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. ...

Solicitors for the respondent: Wilson, Barnes, Walker, Montello, Beach & Morga, Windsor ...   [1] [1965] S.C.R. 12. [2] (1966), 56 D.L.R. (2d) 283. [3] [1971] A.C. 297 (H.L.) [4] [1972] 1 W.L.R. 534 (H.L.). [5] (1863), 14 C.B. ...

ON APPEAL FROM THE FEDERAL COURT OF APPEAL Income tax — Indians — Tax exemption — Wages paid on reserve by corporation located on reserve — Work done outside the reserve — Whether wages subject to income tax — Whether taxable income personal property — Whether exemption applies both to taxes on property and taxes on persons — Indian Act, R.S.C. 1970, c. I-6, s. 87 — Income Tax Act, 1970-71-72 (Can.), c. 63, ss. 2(1),(2), 5(1). ... Solicitors for the interveners The Grand Council of the Crees (of Quebec) et al.: O'Reilly & Grodinsky, Montreal. ...

Section 127(1): In this Act, * * * (e) "business" includes a profession, calling, trade, manufacture or undertaking of any kind whatsoever and includes an adventure or concern in the nature of trade but does not include an office or employment; [Page 21] The learned trial judge, after reviewing the evidence, said in part: In my view, no distinction can be drawn between the five items of profit now under consideration. ... That presumption may, of course, be negatived by the evidence as was done in the case of Sutton Lumber & Trading Company v. ... Solicitors for the appellant: Stikeman & Elliott, Montreal. Solicitor for the respondent: A. ...

The relevant provision of the Estate Tax Act is s. 9(8) (d) which reads as follows: 9.(8) A reference in this section to the situs of any property passing on the death of a person shall be construed as a reference to the situs of that property at the time of the death of that person, and, for the purposes of this section except sub-section (3), the situs of any property so passing, including any right or interest therein of any kind whatever, shall, where that property comes within any of the classes of property mentioned in paragraphs (a) to (d) of this section, be determined in accordance with the following rules: * * * (d) shares, stocks and debenture stocks of a corporation and rights to subscribe for or purchase shares or stocks of a corporation (including any such property held by a nominee, whether the beneficial ownership is evidenced by scrip certificates or otherwise) shall be deemed to be situated (i) in the province where the deceased was domiciled at the time of his death, if any register of transfers or place of transfer is maintained by the corporation in that province for the transfer thereof, and (ii) otherwise, in the place where the register of transfers or place of transfer nearest to the place where the deceased was ordinarily resident at the time of his death is maintained by the corporation for the transfer thereof; At the time of his death Adam Newton Leckie, hereinafter referred to as “the deceased”, was domiciled and ordinarily resident at Oakville in the County of Halton in the Province of Ontario. ... Solicitors for the respondent: Keith, Ganong, Mahoney & Keith, Toronto ...   [1] [1966] C.T.C. 310, 66 D.T.C. 5237. ...

Suffice it to say that in the first one, there was, in the will, an effective fiduciary substitution and that the second, governed by the Dominion Succession Duty Act  , (1940-41), 4-5 Geo. ... Solicitors for the appellants: Cate, Ogilvy, Bishop, Cope, Porteous & Hansard, Montreal. ...   [1] [1967] 1 Ex. C.R. 414, [1966] C.T.C. 662, 66 D.T.C. 5430. [2] (1919), 48 D.L.R. 356, [1920] A.C. 1010, [1919] 3 W.W.R. 559. [3] (1934), 56 Que. ...

Solicitors for the appellant: Elliott, Maclean & Shandley. Solicitor for the respondent: J. ... & S. 257, at pp. 279, 295, 296. [16] (1848) 2 Exch. 167. [17] [1892] A.C. 491. [18] [1925] A.C. 561. [19] [1925] A.C. 561. [20] [1925] A.C. 561. [21] [1928] A.C. 117, at pp. 124-126. [22] [1914] A.C. 176 at p. 193. [23] [1928] A.C. 117. [24] (1881) 7 App. ... At p. 109.   ...

On March 7, 1975, the appellant commenced an action by writ of summons wherein the statement of claim stated that the payment of taxes was made “without prejudice to the plaintiffs right to recover the same and claim a refund or assert the impropriety and unenforceability and nullity of the [Page 599] tax notices and tax collected by Burlington ”. ... Ivey & Sons, Ltd., [1950] 3 D.L.R. 656, [1950] O.R. 397; Town of Brampton v. ... Solicitors for the defendant, respondent: Weir & Foulds, Toronto.   [1] [1963] 2 O.R. 41. [2] [1969] 2 O.R. 637. [3] [1971] S.C.R. 746. [4] [1965] S.C.R. 512. [5] [1976] 2 S.C.R. 621. [6] (1879), 4 App. ...