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And again: ‘ ‘ I contend that that profit is the result of a premeditated act on my part and other officials of the company to build up a liability in Egland when, in fact, we could have specifically paid out of funds that we had in Canada, and it had no relationship whatsoever with the merchandise, as you are saying it does, in that once we paid a supplier the transaction was completed with the supplier and we had no more recourse to him. ... At all times, the position of the appellant in relation to the British bank was that of borrower to lender, and it was not part of the business of the appellant to deal in foreign exchange. ’ ’ In the Exchequer Court, Cameron, J., after a careful review of a number of authorities reached the conclusion ‘‘that the profit made in the instant case was one made in the ordinary course of the respondent’s business operations and while engaged therein on a scheme for profit making”. ... M.N.R., [1944] A.C. 126; [1944] C.T.C. 94, and Bennett & White Construction Co. ...

The ore came out of the mine in chunks of 6″ to 8″ in diameter, and proceeded to the mill and concentrating unit, in which it was first crushed to pieces about ¾″ in diameter, and then was subjected to a chemical process which resulted in the chemical extraction of uranium concentrate. ... Solicitors for the appellant: Arnup, Foulds, Weir, Boeckh, Morris & Robinson, Toronto. Solicitors for the respondent: McCarthy & McCarthy, Toronto. ...

See Osler, Hammond & Nanton Limited v. M.N.R. [3], per Judson J. When questioned about this sale, Mr.  ... Solicitors for the appellant: Milner, Steer, Dyde, Massie, Layton, Cregan & MacDonnell, Edmonton. ...   [1] [1966] Ex. C.R. 198, [1965] C.T.C. 409, 65 D.C.T. 5221. [2] [1966] Ex. ...

Solicitors for the appellant: Tory, Tory, Deslauriers & Binnington, Toronto. ...   [1] (1979), 33 N.R. 431. [2] [1968] S.C.R. 140. [3] [1930] S.C.R. 174. ...

Moreover, in the latter case, Pigeon J. said at page 882: “Mining itself is complete by the production and hoisting of the ore …” In my view, “operation of a mine” in section 83(5) refers only to the extraction of ore from an ore body and does not include processing of the ore after it had been produced. ... Support for this contention is sought in the circumstances that if “mine” has the first of the two suggested meanings, then, (i) the phrase “certified … to have been operating on mineral deposits” is inapt as it presupposes an entity capable of carrying on operations; and (ii) the draftsman should have substituted for the clause “that came into production” the clause “that was brought into production”. ... Solicitors for the respondent: Lawrence & Shaw, Vancouver.   [1] [1973] F.C. 565. [2] [1958] S.C.R. 597. [3] [1970] S.C.R. 877. ...

The Board, therefore, declares that the imported crane is not 'of a class or kind not made in Canada '. ... Solicitors for the appellants, Dominion Bridge Ltd. and Provincial Engineering Ltd.: Howard, Cate, Ogilvy, Bishop, Cope, Porteous & Hansard, Montreal. Solicitors for the respondent: McKelvey, Macaulay, Machum & Fairweather, Saint John. [1] [1965] 1 Ex. ...

Solicitors for the appellant: Fulton, Gumming, Bird & Richards, Vancouver. ...   [1] [1968] 2 Ex. C.R. 126, [1968] C.T.C. 165, 68 D.T.C. 5099. [2] (1958), 12 D.L.R. (2d) 159, 41 M.P.R. 19. [3] [1961] S.C.R. 715, 30 D.L.R. (2d) 234, 46 M.P.R. 115. [4] (1960), 25 D.L.R. (2d) 26, 44 M.P.R. 220. [5] [1961] S.C.R. 715, 30 D.L.R. (2d) 234, 46 M.P.R. 115. [6] [1968] S.C.R. 12, [1967] C.T.C. 418, 67 D.T.C. 5275, 64 D.L.R. (2d) 665. ...

Solicitors for the appellant: Harrison, Elwood, Gregory, Littlejohn & Fleming, London. ...   [1] [1969] S.C.R. 404. [2] (1915), 51 S.C.R. 20. [3] (1917), 54 S.C.R. 265. [4] (1919), 57 S.C.R. 150. [5] [1957] S.C.R. 285, p. 303. ...

That there was no intention of Parliament to allow the rule governing as to costs in ordinary procedure, under the Code of Civil Procedure, to [Page 649] obtain on an application made under subs. (5) of s. 166, is made clear when the terms of this subsection are contrasted with those of subs. (6) of s. 166, providing for a right of appeal from an order given under subs. (5) and which, in part, enacts that "… the appeal shall be asserted, heard and decided according to the ordinary procedure governing appeals to the Court of Appeal from Orders or judgments of a Judge". ... Solicitors for the respondent: Blanchet & Peloquin, Sherbrooke. 1 [1957] Que. ...

Solicitors for the appellant: Stikeman, Elliott, Tamaki, Mercier & Turner, Montreal. ...