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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. ...

Pre March 31, 1977   Income tax source deductions $2,550.78 Canada Pension Plan, employee portion 275.43 Canada Pension Plan, employer portion 275.43 Unemployment Insurance deduction employee portion 244.77 Unemployment Insurance deduction employer portion 342.68 Interest and penalties 647.25         TOTAL ASSESSMENT $4,336.34     2. Post March 31, 1977   Income tax source deductions 2,068.05 Canada Pension Plan, employee portion 220.05 Canada Pension Plan, employer portion 220.05 Unemployment Insurance deduction employee portion 196.16 Unemployment Insurance deduction employer portion 274.63 Interest and penalties 495.89           $3,474.83 [Page 1189] The amounts under the heading “Pre March 31, 1977” were claimed in respect of wages paid by the company before the receiving order and as to this the trial judge made the following finding (at p. 660): … Because of the specific allegation of Mr.  ... Solicitors for the plaintiff, appellant: Aikins, MacAulay & Thorvaldson, Winnipeg. ...

Phillips & Taylor v. City of Sault Ste. Marie [1954] S.C.R. 404 distinguished. ... The question of ultra vires was not raised in Bennett & White (Calgary) Ld. v. ... The same is true of the judgment of this court in Phillips & Taylor v. ...

“Security” is defined in s. 1 as including fourteen categories, the thirteenth one being “any investment contract, other than an investment contract within the meaning of The Investment Contracts Act. ” It is common ground that in the case at bar, the contract is not one covered by this last mentioned statute. ... Solicitors for the appellants: McCarthy & McCarthy, Toronto. Solicitor for the respondent: M.W. ...   [1] (1975), 8 O.R. (2d) 257, 57 D.L.R. (3d) 641. [2] (1975), 7 O.R. (2d) 395, 55 D.L.R. (3d) 331. [3] (1946), 328 U.S. 293. [4] (1971), 485 P. 2d 105. [5] (1975), 404 F. ...

[Page 48] (2) For the purpose of paragraph (a) of subsection (1) of section 40 of the Act, the following classes of corporations are prescribed: (a) corporations that are taxable under the provisions of section 3 of the Quebec Corporation Tax Act and that are not taxable under the provisions of section 6 of the Quebec Corporation Tax Act, and * * * 401. ... Solicitors for the appellant: Miller, Thomson, Hicks, Sedgewick, Lewis & Healy, Toronto. ...

By this document it was declared: The Company shall also have the right without the consent of the holders thereof, from time to time to redeem the whole or any number of the said cumulative preference shares at One hundred and ten (110%) per centum of their par value, together with any accumulated dividends thereon upon giving [the prescribed] notice * * * The late Walter E. ... There remains the question whether, within the meaning of section 17, the premiums on the shares redeemed were "paid out of" undistributed income "on hand " which the surplus represented at the time. ... Solicitors for the appellants: Armstrong & Sinclair. Solicitor for the respondent: W. ...

Section 11(1) (b) reads: “(1) Notwithstanding paragraphs (a), (b) and (h) of subsection (1) of section 12, the following amounts may be deducted in computing the income of a taxpayer for a taxation year (b) such amount as an allowance in respect of an oil or gas well, mine or timber limit, if any, as is allowed to the taxpayer by regulation,’’ Subsections (1) and (4) of Regulation No. 1201 provide that: “(1) Where the taxpayer operates an oil or gas well or where the taxpayer is a person described as the trustee in subsection (1) of section 73 of the Act, the deduction allowed for a taxation year is 3314 per cent of the profits of the taxpayer for the year reasonably attributable to the production of oil or gas from the well. ’ ’ ‘ 1 (4) In computing the profits reasonably attributable to the production of oil or gas for the purpose of this section a deduction shall be made equal to the amounts, if any, deducted from income under the provisions of section 538 of chapter 25 of the Statutes of 1949, Second Session, in respect of the well.” Section 53 is as follows: “ (1) A corporation whose principal business is the production, refining or marketing of petroleum or petroleum products or the exploring and drilling for oil or natural gas, may deduct, in computing its income for the purposes of The Income Tax Act, the lesser of (a) the aggregate of the drilling and exploration costs, including all general geological and geophysical expenses, incurred by it, directly or indirectly, on or in respect of exploring or drilling for oil and natural gas in Canada (i) during the taxation year, and (ii) during previous taxation years, to the extent that they were not deductible in computing income for a previous taxation year, or (b) of that aggregate an amount equal to its income for the taxation year (i) if no deduction were allowed under paragraph (b) of subsection one of section eleven of the said Act, and (ii) if no deduction were allowed under this subsection, minus the deduction allowed by section twenty-seven of the said Act.’’ ...

Notice of assessment — Alteration without notice by Court of Revision — Liability of ratepayer. ... Then at the bottom — “ Take notice that you are assessed as above specified for the year 18 — under the statutes. ... Sous l ’ opération de ce dernier statut, une question semblable à celle dont il s ’ agit présentement s ’ est élevée dans la cause de “ The municipality of the Township of London vs. ...

ON APPEAL FROM THE COURT OF APPEAL FOR QUEBEC Constitutional law — Provincial inquiry commission — Investigation of certain criminal activities involving various police forces — Validity of mandate — Public Inquiry Commission Act, R.S.Q. 1964, c. 11 (now R.S.Q. 1977, c. ... Evidence — Privilege respecting police informers — Provincial inquiry commission — Refusal by police officer to disclose informer's identity — Nature and scope of secrecy rule regarding police informers' identity — Code of Civil Procedure, art. 308 — Canada Evidence Act, R.S.C. 1970, c. ... Administrative law — Provincial inquiry commission — Excess of jurisdiction — Evocation. ...

Section 11(1) of the Income Tax Act provides: 11. (1) Notwithstanding paragraphs (a), (b) and (h) of subsection (1) of section 12, the following amounts may be deducted in computing the income of a taxpayer for the taxation year: (a) such part of the capital cost to the taxpayer of property, or such amount in respect to the capital cost to the taxpayer of property, if any, as is allowed by regulation; Regulation 1100(1) of the Income Tax Regulations provides: (1) Under paragraph (a) of subsection (1) of section 11 of the Act, there is hereby allowed to a taxpayer, in computing his income from a business or property, as the case may be, deductions for each taxation year equal to * * * [Page 217] Patent, Franchise, Concession or Licence (c) Such amount as he may claim in respect of property of class 14 in Schedule B not exceeding the lesser of (i) the aggregate of the amounts for the year obtained by apportioning the capital cost to him of each property over the life of the property remaining at the time the cost was incurred, or (ii) the undepreciated capital cost to him as of the end of the taxation year (before making any deduction under this subsection for the taxation year) of property of the class; * * * Class 14 of Schedule B reads: Property that is a patent, franchise, concession or licence for a limited period in respect of property but not including (the exclusions are irrelevant). ... Solicitors for the appellant: Duquet, MacKay, Weldon, Bronstetter, Willis & Johnston, Montreal. ...   [1] [1967] 2 Ex. C.R. 84, [1967] C.T.C. 150, 67 D.T.C. 5103. [2] [1965] 2 Ex. ...