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By the Court: — The Court has some discretion. By M e O Brien: — I do not think so, My Lord, with respect. By the Court: — You can take an exception. [Page 779] By M e OBrien: — I so do, My Lord. By the Court: ― I think that is the best evidence. By M e OBrien: ― I think the best evidence would probably be an Order in Council. ...

It is unnecessary to discuss the effect of the words " i resident ‘ ‘ and " 4 residence ‘ ‘ as applied to the Crown. ... I quote from the factum of the Attorney-General: " " It is submitted that the Civil Servant is an employee ‘ and that which he receives, viz., salary, is ‘ wages’ within the meaning of the statute. ... It would seem that the tax is " " the exaction... of a percentage duty on services” of which Lord Cave said that it ‘ ‘‘ would ordinarily be regarded’’ and should be classified "‘as indirect taxation’’—City of Halifax v. ...

. * * * (7) For the purposes of this section and section two hundred and seven of this Act, “Territorial waters of Canada,” shall mean the waters forming part of the territory of the Dominion of Canada and the waters adjacent to the Dominion within three marine miles thereof, in the case of any vessel, and within twelve marine miles thereof, in the case of any vessel registered in Canada. By s. 207, as enacted by c. 16 of 1928, it is provided that If upon the examination by any officer of the cargo of any vessel hovering in territorial waters of Canada, any dutiable goods or any goods the importation of which into Canada is prohibited are found on board, such vessel with her apparel, rigging, tackle, furniture, stores and cargo shall be seized and forfeited * * *. ... Solicitors for the respondent: Henry, Stewart, Smith & McCleave. [1] (1930) 2 M.P.R. 350. 1 (1930) 2 M.P.R. 350. [2] (1930) 2 M.P.R. 350. 2 (1930) 2 M.P.R. 350. [3] [1906] A.C. 542. [4] [1912] A.C. 820, at 826. 3 [1906] A.C. 542. [5] [1906] A.C. 542. [6] [1926] A.C. 482. [7] [1926] A.C. 482, at 492. [8] (1930) 2 M.P.R. 350. 8 (1930) 2 M.P.R. 350. [9] [1925] A.C. 396, at p. 412. [10] 1878) 3 App. ...

He may claim and exercise jurisdiction either by employing force, or by subjecting such vessels to the ordinary tribunals … Those general statutory provisions … which are descriptive of the ordinary jurisdiction … ought not, in the opinion of this Court, to be so construed as to give them jurisdiction in a case, in which the sovereign power has impliedly consented to waive its jurisdiction. ... Solicitors for the plaintiffs, respondents and cross-appellants: Gilbert, McGloan & Gillis, Saint John. Solicitors for the defendants, appellants: McKelvey, Macaulay & Machum, Saint John. 1 (1957), 9. ...

(all concur):—The appellant, a solicitor who has practised law in the City of Toronto since 1928, was at all material times a member of the firm Mackenzie, Wood & Goodchild. ... Appellant’s purchases were not speculative and, according to his evidence, they were made after he had inspected each property and reached a decision that each mortgage was a safe investment for him. 1956— 1 mortgage —$ 7,000 1957— 1 mortgage —$ 7,100 (% interest) 1958—No mortgages 1959— 1 mortgage —$ 2,500 1960— 2 mortgages —$ 6,600 1961— 4 mortgages —$22,412.20 1962— 1 mortgage —$ 4,000.00 (no bouns or discount) 1963— 3 mortgages —$17,000.00 (no bonus or discount) In my opinion, this pattern of appellant’s activities was consistent with the making of personal investments out of his savings and not with the carrying on of a business. ...

In 1965 appellant, (“ Cablevision ”), bought the assets of a company called Dupont Television Corporation and three of its subsidiaries. ... Solicitors for the appellant: Stikeman, Elliot, Tamaki, Mercier & Robb, Montreal. ...   [1] [1975] C.A. 81. [2] (1897), 27 S.C.R. 406. [3] [1926] S.C.R. 515. [4] [1926] S.C.R. 655. [5] (1935), 60 Que. ...

ON APPEAL FROM THE COURT OF APPEAL FOR QUEBEC Criminal law — Search and seizure — False statement by legal aid applicant regarding his income — Warrant issued to search legal aid offices — Legal aid application form seized — Solicitor-client privilege — Right to have communications with lawyer kept confidential — Right reflected in substantive rule and rule of evidence (privilege) — Extent of the power of a justice to authorize a search warrant with terms of execution — Scope of this power with regard to law firms — Criminal Code, s. 443. Evidence — Solicitor-client privilege False statement by legal aid applicant regarding his income — Legal aid application form seized — Whether information supplied by applicant is privileged — Point in time when solicitor-client relationship arises. ... Solicitors for the appellants: Corbeil, Meloche, Larivière & Laberge, Montreal. ...

Solicitors for the appellant: Martineau, Walker, Allison, Beaulieu, Mackell & Clermont, Montreal. Solicitors for the respondent: St-Jean, Desruisseaux & Associates, Montreal ...   [1] [1978] 1 S.C.R. 275. [2] [1980] 1 S.C.R. 433. [3] [1947] A.C. 33. [4] (1887), 12 A.C. 575. ...

., 1927, c. 1, which was in force long before the enactment of the Income War Tax Act, 1917, and it provides that ‘ " Definitions or rules of interpretation contained in any Act shall, unless the contrary intention appears, apply to the construction of the sections of the Act which contain those definitions or rules of interpretation, as well as to the other provisions of the Act.” ... It is by the agreement, for the lack of an apt definition, termed a " " royalty ’ ’; but, whether or not it may appropriately be named a royalty or an annuity, the statute does not, in terms, charge either royalties or annuities, as such; and here the appellant has converted the land, which is capital, into’ money, shares and ten per cent of the stipulated minerals which the company may win. ... & N. 769. Or a man may sell his property for an annuity. In that case the Income Tax Act applies. ...

Revenu — Impôt sur le revenu — Vente d'une concession forestière après que le bois a été enlevé — Est-ce une disposition de biens susceptibles de dépréciation — Coût en capital à titre d'allocation — Coût en capital non déprécié — Loi de l'Impôt sur le revenu, S.R.C. 1952, c. 148, arts. 11(1)(a), (b), 20(1), 20(5) (a), (c), (e) — Règlements de l'Impôt sur le revenu, arts. 1100(1)(e), 1100(2), 1101(3)(a), (b), 1102((2), Cédule C. ... (a) of ss. (1) of s. 11 …" and is therefore not "depreciable property of a taxpayer" within the meaning of s. 20 (5) (a). ... Solicitors for the appellant: Meredith, Marshall, McConnell & Scott, Vancouver. ...