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. *** (19) An amalgamated company shall, for the purposes of the other provisions of this Act, be deemed to be a company incorporated under this Act within the meaning of clause (g) of section 2, so far as the nature of an amalgamated company will permit. ... Solicitors for the appellants: Arnold & Crawford, Calgary. Solicitors for the respondent: Prothroe, Gibbs, McCruden & Hilland, Calgary. [1] (1964), 47 W.W.R. 257, 43 D.L.R. (2d) 508. [2] (1964), 47 W.W.R. 257, 43 D.L.R. (2d) 508. [3] (1964), 47 W.W.R. 257, 43 D.L.R. (2d) 508. [4] [1961] 1 Ch. 270. [5] [1938] O.R. 123. [6] [1921] 2 K.B. 608. [7] [1935] O.R. 56. [8] [1951] Ch. 112. [9] [1940] A.C. 412. [10] [1937] O.R. 924. [11] [1944] 3 W.W.R. 145 at 153. [12] [1963] S.C.R. 144. [13] [1962] O.R. 705. [14] [1941] S.C.R. 317. [15] [1944] S.C.R. 69. [16] [1944] S.C.R. 385. ...

ON APPEAL FROM THE COURT OF APPEAL FOR QUEBEC Bankruptcy — Debt priority — Liquidation of property of bankrupt in possession of secured creditor outside bankruptcy — Whether to apply provisions of Bankruptcy Act indicating order of priority for payment of creditors or provisions of provincial law governing order of collocation — Bankruptcy Act, R.S.C. 1970, c. B-3, ss. 47, 49(2), 107 — Workmen's Compensation Act, R.S.Q. 1977, c. ... The Court defined the phrase "property of a bankrupt … held as … other security" (at pp. 228-29): … I do not think s. 57 is intended to be restricted to property in the nature of a pledge or pawn. ...

ON APPEAL FROM THE FEDERAL COURT OF APPEAL Taxation — Deductions — Capital cost allowance — Emphyteutic lease — Interpretation — Meaning of "disposed of' — Income Tax Act, R.S.C. 1952, c. 148, s. 20 — Income Tax Regulations, P.C. 1954-1917, s. 1100 and Schedule B — Official Languages Act, R.S.C. 1970, c. 0-2, s. 8 — Civil Code, art. 567. ... The expression "disposed of" in Regulation 1100(2) must be construed as if there was in the French "disposé " as in numerous provisions of s. 20: see ss. 20(1), 20(1)(6), 20(6)(d), 20(6)(e), 20(6)(f) (ii) and 20(6)(g). ... Solicitors for the respondent: Stikeman, Elliot, Tamaki, Mercier & Robb, Montreal. [1] [1976] 2 F.C. 433. [2] [1975] F.C. 523. [3] [1973] CTC 362. [4] (1889), 14 A.C. 493. [5] [1898] A.C. 735. [6] [1954] 3 All E.R. 81. ...

DATED this 30th day of August, 1962.  )) GOLDFIELDS MINING CORPORATION LIMITED  ))) Per:_____________________ Vice-President Witness to the signature of Joseph H. ... Stephen Kay)) KEEVIL CONSULTANTS LIMITED  ))) Per:_____________________ President [Page 1017]  ))) PENELOPE EXPLORATIONS LIMITED  ))) Per:________________________ President  ))) UNITED REEF PETROLEUMS LIMITED It is to be noted that it purports to be an agreement between Goldfields Mining Corporation Limited, Joseph H. ...   [1] [1974] F.C. 735, [1974] C.T.C. 867. [2] [1973] C.T.C. 518 sub nom. ...

By section 184 1 "lease” is defined, so far as minerals other than gold or silver are concerned, as "‘a lease of the right to mine minerals,’’ and by section 185 ‘‘every application for a lease must state the mineral for which the right to mine is sought and must describe the tract of ground sought to be covered by the lease. ‘ ‘ By the statutory form of lease the Crown " " grants and demises unto the lessee all the rights of the Crown to the... in that certain tract of ground situated at... and described as follows... ” It also provides that: "‘the lessee shall have during the term of this lease or any renewal thereof the exclusive right of mining for and taking for his own use all... contained in the said tract of ground and appropriating the same to his own use.” ... It received no allowance for depletion in 1939, although its entire income was ‘ " derived from mining. ‘ ‘ The statement of defence maintains this position. ... It alleges that if the appellant were a lessee within the meaning of the section ‘ ‘ which the respondent does not admit but denies,’’ the Minister has properly apportioned the depletion allowance between the appellant and Tantramar. ...

It was a special alloy for which we had no orders during that period. ’ ’ At p. 284 Mr. ... Under this system it is assumed that the items in the inventory first received are the first used, or, as expressed by the letters ‘ ‘ f.i.f.o. ’ ’, first-in-first-out. ... Total Jan. 1, 1937 802,697 lbs. 9.466e $ 75,983.30 Jan. 1, 1938 17,577 ** 11.191 1,967.04 Jan. 1, 1939 639,807 ‘‘ 10.443 66,847.04 Jan. 1, 1940 973,477 ‘‘ 11.036 107,432.92 Jan. 1, 1946 3,151,684 ‘‘ 11.5 362,443.66 Jan. 1, 1948 2,205,765 “* 11.5 253,662.97 The foregoing figures show that on December 31, 1947, the total inventory of copper was 14,291,007 pounds and the cost thereof $1,355,836.93. ...

(d) who, not being resident in Canada, is carrying on business in Canada at any time in such year;” On the income tax return filed on behalf of the appellant for the year 1940 the question on the form ‘‘ Address of Present Residence?’’ ... Minister of National Revenue (supra) at page 213, a person may be a resident of more than one country for revenue purposes, that war is an extraordinary occurrence, that the appellant intended to return to Canada after the war and that, therefore, his residence out of Canada during the period of several years mentioned above should be regarded as "‘extraordinary’’ and he should be deemed throughout such period to have been " " ordinarily resident ‘ ‘ in Canada. ...

As shown by the schedule attached to the notice of appeal, the amounts so set up for ‘ foreign exchange ’ ’ in 1950 totalled $300,573.15. ... In order properly to show the appellant’s position in the year 1951 it was necessary for it to make this revision of estimate and thereby it disclosed a ‘ ‘ profit ’ \ which was really a reduction of the liability, as previously taken into account in 1950. ... :—The facts — which are not in dispute — are fully stated in the reasons of the learned trial judge and in those to be delivered by my brother Martland. ...

The appellants suggested that the legislation in issue was invalid because it trespassed on federal legislative powers under s. 91(2)   of the Constitution Act, 1867  , “The Regulation of Trade and Commerce   ”. ... Solicitors for the appellants: Halley & Hunt, St. Johns, Newfoundland. ... John’s, Newfoundland.   ...

Section 63(g) of the Act provides: " " Proceedings in Exchequer Court. 63. ... The only statutory requirements in question are those above quoted ‘ ‘ (i.e. ... The Statute does not say that the Minister may disallow the excess over what is reasonable or normal for the " " class ’ ‘ of business carried on by the taxpayer. ...