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Solicitors for the defendant, appellant: Miller, Maki & Inch, Sudbury. Solicitors for the plaintiff, respondent: Osler, Hoskin & Harcourt, Toronto ...   [1] [1958] O.R. 168, 12 D.L.R. (2d) 648. [2] [1958] O.R. 168, 12 D.L.R. (2d) 648. [3] [1891] 2 Q.B. 115. [4] (1921), 49 O.L.R. 214 at 217, 62 D.L.R. 619. [5] [1931] O.R. 640, 4 D.L.R. 239; affirmed [1933] S.C.R. 321, 3 D.L.R. 15. ...

It is common ground that a company, if a trading company and making profit, is assessable to income tax for that profit * * * The principle is correctly stated in the Scottish case quoted, California Copper Syndicate v. ... Solicitors for the appellant: McCarthy & McCarthy. Solicitor for the respondent: A. ...

Government Liquor Control Act presents a difficulty to me in determining whether the expenditures in question here can properly be considered to be disbursements " " wholly, exclusively and necessarily’’ incurred for the purpose of earning the income of the appellant company. ... The Dominion Income War Tax Act has added "neces- sarily’’ to the adverbs "‘wholly’’ and " " exclusively” used in the English Income Tax Act and has changed the words in the English Act ‘‘for the purposes of the trade’’ to the words “for the purpose of earning the income.’’ ... 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: ‘‘l'he annual net profit or gain * * * being profits from a trade or commercial or financial or other business. ’ ’ By section 6: In computing the amount of the profits or gains to be assessed, a deduction shall not be allowed in respect of (a) disbursements or expenses not wholly, exclusively and necessarily laid out or expended for the purpose of earning the income. ...

Respondents- and- Attorney General of Canada Intervener   Official English Translation   Coram: McLachlin C.J. and LeBel, Fish, Abella, Rothstein, Cromwell and Karakatsanis JJ.   ... Cases Cited                     Referred to:   Canada (Attorney General) v. ... Income Tax Act, R.S.C. 1985, c. 1 (5th Supp  .), s. 86  . Taxation Act, R.S.Q., c.  ...

On the cover of that price list was the statement " " Price includes sales tax’’ and in the body of the document, opposite the names of the various brands, appeared the cost thereof to its customers per thousand, pound, roll or carton, under the heading: ‘‘ Direct price plus 2% per M’’ or "per lb.,” or " i per roll, ‘‘or’ per ct ‘n, ‘ ‘ as the case might be. ... The evidence covered various periods when the rate of taxation was 1%, 4% and 6%, respectively, according to the following table: Statute Date of coming into force Kate 20-21 George V, c. 43, s. 2 May 2, 1930 1% 21-22 George V, ec. 54, s. 11 June 2, 1931 4% 22-23 George V, c. 54, s. 11 April 7, 1932_. 6% During all this time the company sold its goods at a composite price and its invoices bore the legend already referred to " " price includes freight and sales tax. ‘ ‘ Dealing first with manufactured goods, when the rate was 1%, 100,000 cigarettes were invoiced at $975 and upon that the company paid, as taxes, 1/101 or $9.66. ... Moreover, the circular of April 7, 1932, and the notations on the invoices of "‘add 2% an a/e sales tax’ or "‘plus 2 % ” make it clear that, with respect to manufactured goods, the company instead of collecting any sum of money in excess of such sum as it was required to pay under the Act, merely increased the price of its goods. ...

I fail to see — and I say it with all deference — how it is possible to hold that the liability imposed by the legislature on the adjoining owner to pay $1.25 for each lineal foot of his property which fronts on the sewer can be called a tax within the meaning of that word in the exemption clause. ... Les termes employés sont d’une généralité si complete et si absolue qu’il n’y a pas à se méprendre sur leur signification — “toutes cotisations municipales” — comprends toutes cotisations municipales quelqu’en soient la nature. ... City of Decatur [18], at page 203:— It is said that it is within the competency of the legislature, having full control over the matter of general taxation and special assessment, to exempt any particular property from the burden of both, and that it is not the province of the courts, when such entire [Page 426] exemption has been made, to attempt to limit or qualify it upon their own ideas of natural justice. * * * This is undoubtedly true. ...

In the Agreement for Leases dated July 7, 1944, made between the appellant and Leaseholds, the appellant granted to the former company: (€.. the sole and exclusive right to acquire a lease and/or leases of the said minerals in the form and upon the terms and conditions included in the draft lease attached hereto as Schedule ‘B’, and subject to the terms and conditions hereinafter set forth. ... Under our Lease with you, you are entitled to a 10 % royalty, but under the Imperial Option the royalty reserved graduates from 3% to 7 7%, depending on the year of purchase, and you hereby grant us the exclusive option of purchasing from time to time up to 7 % of your royalty on the following basis: It is to be noted that this letter states that under Leasehold’s lease Minerals was entitled to a ten per cent royalty but there was, in respect to these lands, no such lease and no such liability. ... On the first 10,000 acres-.— $2.63 for each 1% purchased. second ‘' 2.10 for each 1% purchased. “ third =‘ 6 1.58 for each 1% purchased. “ “ balance of acreage — 1.05 for each 1% purchased.” ...

Smith, epitomized the crucial inquiry in a sentence — “Where could the shares be effectually dealt with?” The circumstances relied upon by the appellants which show the predilection of the members of the plaintiff company for transacting its business in Buffalo — so far as they might — have, in their Lordships’ opinion, no material weight. ... I am accordingly of opinion that the words ‘‘... if any register of transfers or place of transfer is maintained by the coporation in that province...’’ as they are used in Section 9(8)(d)(i) of the Estate Tax Act must be construed as meaning ‘ ‘ maintained ’ in accordance with the requirements of the statute under which the company in question was incorporated and that in the present case this must mean in the Province of Saskatchewan. ...

" In 3(b) the Minister may "authorize a temporary increase in salary and subsequently one further [Page 596] increase, … provided that the increased rate of salary ultimately payable shall not be higher than the limit mentioned …" in 2(b). In that paragraph 2(b) the limit is expressed "no employer shall … pay… a rate of salary higher than the rate previously paid … " In para. 3(c) the phrase "rate of salary" is used throughout. ... Solicitors for the respondent: Milner, Steer, Dyde, Poirier, Martland & Layton. 1 [1947] Ex. ...

. * * * The principle is correctly stated in the Scottish case quoted, California Copper Syndicate v. ... ‘ ‘ or, in the form adopted by Sankey, J.—in Beynon v. Ogg [1918] 7 T.C. 125, at p. 132—from the argument of the Attorney General—was the profit in question a profit made in the operation of the appellant company’s business? ... It has no interests and no field of operations outside its business/ ‘ Mr. ...