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Of the last mentioned sections (s. 13 and s. 125 (3) of the Customs Act of 1877), s. 13 empowers the Governor General in Council by regulation to declare any trade or voyage on the seas, rivers, lakes or waters, within or adjacent to Canada, * * * to be a coasting trade or a coasting voyage within the meaning of this Act * * * It is to be observed that the declaration is to be made for the purposes of the Customs Act. ...

The auditor ascertained that 15 per cent of the net annual profit before taxes of Campbell Limited’s consolidated operations in all cities was: 1965 — $   37,745 1966 — $119,710 [Page 1067] Out of the latter sum of $119,710, paid to Independent, a portion was distributed by Independent to the respondent, Steele and Symon as a bonus. ... The Minister in assessing the respondent included in his income for: 1965 — $12,581.67 1966 — $15,403.33 which amounts represented a one-third portion of the moneys paid by Campbell Limited to Independent which had not been distributed by Independent and which had not been included in his income for his 1965 and 1966 taxation years. ... Solicitors for the respondent: Owen, Bird & McDonald, Vancouver.   [1] [1967] 1 All E.R. 518, p. 528. ...

Prior to August 19, 1964 the respondent and Messrs Robert A Steele and Gordon Symon were employed by J K Campbell & Associates Limited, hereinafter referred to as “Campbell Limited’, a company carrying on business as a roofing and heating contractor, in the four western provinces, with its head office in Edmonton. ... The auditor ascertained that 15% of the net annual profit before taxes of Campbell Limited’s consolidated operations in all cities was: 1965 — $ 37,745 1966 — 119,710 Out of the latter sum of $119,710, paid to Independent, a portion was distributed by Independent to the respondent, Steele and Symon as a bonus. ... The Minister in assessing the respondent included in his income for: 1965 — $12,581.67 1966 — 15,403.33 which amounts represented a one-third portion of the moneys paid by Campbell Limited to Independent which had not been distributed by Independent and which had not been included in his income for his 1965 and 1966 taxation years. ...

ON APPEAL FROM THE COURT OF APPEAL FOR MANITOBA Constitutional law — Taxation — Personal tax — Airspace over land territory of Province — Use of aircraft — Indirect taxation — Taxation within the Province — The Retail Sales Tax Act, R.S.M. 1970, c. ... Ayer & Lord Tie Co. v. Kentucky, 202 U.S. 409. I cannot consider that to alight out of the skies onto a landing field and take off again into the air confers any greater taxing jurisdiction on a state than for a ship for the same purposes to come alongside a wharf on the water and get under way again. ... Solicitors for the appellant: Goodman & Carr, Toronto. Solicitors for the respondent: Monk, Goodwin & Company, Winnipeg. ...

., 1927, c. 97, as amended) provides that “income accumulating in trust for the benefit of unascertained persons, or of persons with contingent interests shall be taxable in the hands of the trustee * * *.” ... —On the 27th day of May, 1918, Peter Birtwistle, of the city of London, in the province of Ontario, made a deed of settlement of certain real and personal properties to The Trusts & Guarantee Company, Limited, of the city of Toronto, in the said province, as trustee upon the terms and conditions therein set forth. ... Solicitors for the appellant: Wood & Jarvis. Solicitor for the respondent: W. ...

Shares in the company were issued at a price of $1 each, and the distribution of shares demonstrates the closely-held nature of the company: Class A Class B Class C Name Common Common Preferred Jim McClurg 400 — 37,500 Veryle Ellis 400 — 37,500 Wilma McClurg — 100 — (wife of Jim McClurg) Suzanne Ellis — 100 — (wife of Veryle Ellis) In the years 1978, 1979, and 1980, the directors, McClurg and Ellis, voted a declaration and distribution of dividends as follows: Name 1978 1979 1980 Jim McClurg — — — Veryle Ellis — — — Wilma McClurg $10,000 $10,000 $10,000 Suzanne Ellis $10,000 $10,000 $10,000 The form of resolution declaring the dividends was as follows: It was noted and unanimously agreed by all the Directors that Class "8" Shareholders receive dividends in the amount of $100 per share for each issued share they hold. ... Steel Brothers & Co., [1901] 1 Ch. 279, at 288. This separation of ownership and control provides the basis for many of the fundamental principles of corporate law. ... United Canso Oil & Gas Ltd. (1980), 113 D.L.R. (3d) 427; [1980] 6 W.W.R. 38 (Alta. ...

The respondent prepared a form, P.C. 2-1949, which together with the schedules thereto has been accepted by the appellant as an election by the respondent " in prescribed form’’ under this provision. ... Subsection (8) of Section 95A provides: ” (8) The Minister shall, with all due dispatch, examine each election made under this section, assess the tax payable and send a notice of assessment to the company.” ... What is much more significant, if not decisive, is that the capital losses sustained under paragraph (iii) are the net capital losses, those that exceed the " capital profits or gains made ‘ ‘ during the same period. ‘‘ Losses sustained ‘ ‘ and “profits and gains made” are clearly correlatives and of the same character; but how can profits and gains be considered to have been made in any proper sense of the words otherwise than by actual realization? ...

OMAR AHMED KHADR (F.C.) (32147) THE COURT: UPON APPLICATION by the appellants for an order striking paragraphs 14, 23‑27, 34, 43, 92, 93, 98, 101‑102 from the respondent's factum and striking tabs 24 and 49 from the respondent's book of authorities; AND HAVING READ the material filed; IT IS HEREBY ORDERED that: 1) The motion is dismissed. 2) The appellants ’ motion record is to be placed before the Court as a reply factum on the appeal. 3) There is no order as to costs. À LA SUITE D ’ UNE REQU Ê TE des appelants visant la radiation des paragraphes 14, 23‑27, 34, 43, 92, 93, 98, 101‑102 du m é moire de l ’ intim é et des onglets 24 et 49 du recueil de sources de l ’ intim é;- 2- ET APR È S EXAMEN des documents d é pos é s; IL EST ORDONN É CE QUI SUIT: 1) La requ ê te est rejet é e. 2) Le dossier de requ ê te des appelants sera pr é sent é à la Cour à titre de r é plique dans l ’ appel. 3) Aucune ordonnance n ’ est rendue concernant les d é pens. ...

OMAR AHMED KHADR (F.C.) (32147) THE COURT: UPON APPLICATION by the appellants for an order striking paragraphs 14, 23‑27, 34, 43, 92, 93, 98, 101‑102 from the respondent's factum and striking tabs 24 and 49 from the respondent's book of authorities; AND HAVING READ the material filed; IT IS HEREBY ORDERED that: 1) The motion is dismissed. 2) The appellants ’ motion record is to be placed before the Court as a reply factum on the appeal. 3) There is no order as to costs. À LA SUITE D ’ UNE REQU Ê TE des appelants visant la radiation des paragraphes 14, 23‑27, 34, 43, 92, 93, 98, 101‑102 du m é moire de l ’ intim é et des onglets 24 et 49 du recueil de sources de l ’ intim é;- 2- ET APR È S EXAMEN des documents d é pos é s; IL EST ORDONN É CE QUI SUIT: 1) La requ ê te est rejet é e. 2) Le dossier de requ ê te des appelants sera pr é sent é à la Cour à titre de r é plique dans l ’ appel. 3) Aucune ordonnance n ’ est rendue concernant les d é pens. ...

OMAR AHMED KHADR (F.C.) (32147) THE COURT: UPON APPLICATION by the appellants for an order striking paragraphs 14, 23‑27, 34, 43, 92, 93, 98, 101‑102 from the respondent's factum and striking tabs 24 and 49 from the respondent's book of authorities; AND HAVING READ the material filed; IT IS HEREBY ORDERED that: 1) The motion is dismissed. 2) The appellants ’ motion record is to be placed before the Court as a reply factum on the appeal. 3) There is no order as to costs. À LA SUITE D ’ UNE REQU Ê TE des appelants visant la radiation des paragraphes 14, 23‑27, 34, 43, 92, 93, 98, 101‑102 du m é moire de l ’ intim é et des onglets 24 et 49 du recueil de sources de l ’ intim é;- 2- ET APR È S EXAMEN des documents d é pos é s; IL EST ORDONN É CE QUI SUIT: 1) La requ ê te est rejet é e. 2) Le dossier de requ ê te des appelants sera pr é sent é à la Cour à titre de r é plique dans l ’ appel. 3) Aucune ordonnance n ’ est rendue concernant les d é pens. ...