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Aimé Geoffrion K.C. for Thomas Bonar & Co. (Canada) Ltd. O. M. Biggar K.C. for Kruger Ltd Ls. ... When they apply, as already mentioned, the appraisers shall, by all reasonable ways and means in * * * their power, ascertain, estimate and appraise the true and fair market value (s. 38). ... The sections applies when it appears to any Dominion appraiser or to the Board * * * that any goods have been erroneously appraised or allowed entry at an erroneous valuation by any appraiser. ...

Composers', Authors & Publishers Association of Canada, Ltd. v. ... Solicitors for the appellant: Crease, Davey, Lawson, Davis, Gordon & Baker. ... & E. 1 at 7. 4 (1838) 6 A. & E. 56 at 68. 5 [1891] 2 Q.B. 699 at 705. 6 [1921] 2 A.C. 384 at 390. 7 [1921] 63 Can. ...

Respondent held 13,110 of the 30,000 shares in Martin & Robertson Ltd., also formed under the Companies Act. ... The issue on appeal is whether they also control Martin & Robertson Limited. ... Solicitors for the respondent: Meredith, Marshall, McConnell & Scott, Vancouver ...

Parke, Davis & Co., [1968] S.C.R. 307, 55 C.P.R. 111, reversing 53 C.P.R. 236, restoring 46 C.P.R. 171; Burton Parsons Inc. v. ... James Booth, respondent’s chemical expert witness, agreed that Funk & Wagnalls’ definition did not “fit very well”. ... Solicitors for the appellant: Martineau, Walker, Allison, Beaulieu, Phelan & MacKell, Montreal. ...

Taxation —I mpôt sur le revenu —N otaire en association avec contracteurs — Achat et vente de terrains —P lacement de capital ou à titre spéculatif —L oi de l'impôt sur le revenu, S.R.C. 1952, c. 148, arts. 3, 4, 46(6), 139(1)(e). ... Procureurs de l'appelant: Lemay, Martel, Poulin & Corbeil, Montreal. ...

While it would appear that the period of three weeks in which the calls were made by Schell on Army & Navy Stores was within the period set out in the count, [Page 227] such fact is not clear. ... Hall, an officer in the head office of the corporation in Toronto, dated October 9, 1960, which I quote in full: Dear Joe: Army & Navy Stores, Vancouver, have been stocking some of our items and selling them at very low prices. ... & Mc. Joe, these are the details, and am passing them on to you for your advice.                                                                                                                            ...

Dans le cas présent, l’intimée a obtenu sa licence pour une période de douze mois, soit du 1 er   avril 1960 au 30 mars 1961. ... Solicitors for the respondent: Gowling, MacTavish, Osborne & Henderson, Ottawa ...   [1] [1964] Ex. C.R. 627. [2] [1964] Ex. C.R. 627. [3] [1892] 3 Ch. 402 at 421, 67 L.T. 275. [4] (1869), 4 Ch.  ...

London City Council [1928] A.C. 469 followed; Maritime Telegraph & Telephone Co. v. ... Cedar Rapids Manufacturing & Power Co. v. Lacoste, [1914] A.C. 569; Maritime T. & T. Co. v. Antigonish, supra. The machines and transformers were properly included in the assessment. ...

Fleet's marriage contract falls within section 2 (m), the $20,000 would be a debt for which an allowance should be made pursuant to subsection 1 of section 8:— In determining the aggregate net value and dutiable value respectively, an allowance shall be made for debts and encumbrances … unless it falls within the terms of subsection 2 (a) of section 8, which reads as follows:— (2) Notwithstanding anything contained in the last preceding subsection allowance shall not be made,— (a) for any debt incurred by the deceased or encumbrance created by a disposition made by him unless such debt or encumbrance was created bona fide for full consideration in money or money's worth wholly for the deceased's own use and benefit and to be paid out of his estate; The words "for full consideration in money or money's worth" appear in section 17 of the British Succession Duty Act, and in a consideration of them in Floyer v. ... That Article 1257 of the Civil Code permits such a provision in a marriage contract is undoubted:— … toutes sortes de conventions, même celles qui seraient nulles dans tout autre acte entrevifs; and specifically:— … la donation de biens futurs. ... Solicitors for the respondents: Laverty, Hale & Laverty. 1 [1948] Ex. ...

The respondent was the owner of shares of the capital stock of The Security Loan & Savings Company. ... In other words, the respondent contended that the ‘ " income ’ ’ in section 22 of chapter 38 of the Statutes of 1936 refers to the "‘undistributed income’’ in subsection 1 of section 19 of the Income War Tax Act. ... Sections one, two, three, four, six, seven, eight, nine, ten, eleven, twelve, thirteen and sixteen of this Act shall be applicable to the income of the year 1935 and fiscal periods ending therein and of all subsequent periods. ‘ ’ CONTENTION OF THE RESPONDENT. ...