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Further she maintained a summer home at Sylvan Lake, in the Province of Alberta, for her own use and for the use of her children, John and Marilyn, although apart from occasional visits Marilyn has not made use of the said residences since the date of her said marriage; ’ ’ Although it is the 1944 income that is in question, the assessment thereon was not made until 1948. ... (N.S.) 92 at 103, 104: ‘“Where the interest of the children’s legacies is given, to a parent, to be applied for or towards their maintenance and education, there, in the absence of anything indicating a contrary intention, the parent takes the interest subject to no account, provided only that he discharges the duty imposed on him of maintaining and educating the children. ’ ’ It was also held by Macnaghten, J., in Waley Cohen v. ... :—Under the will in question, the testator, by Para. 5, directed his trustee to pay to the credit of an ‘ ‘ income account ’ ’ the annual net revenue from a trust fund until all his children should have attained the age of twenty-five years, directing that these monies should be under the sole “control of his wife “to be used by her to maintain a home for herself and my children, for the maintenance of my wife and my children, for the proper education of my children, and otherwise for the benefit of my wife and my children as my wife in her sole discretion may from time to time determine.” ...

Total Jan. 1, 1937 …………….       802,697 lbs.                9.466¢                        $ 75,983.30 Jan. 1, 1938 …………….       17,577 lbs.     11.191            1,967.04 Jan. 1, 1939 ………...….        639,807 lbs.                10.443                        66,847.04 Jan. 1, 1940 ………….…       973.477 lbs.                11.036                        107,432.92 Jan. 1, 1946 ……….……       3,151,684 lbs.           11.5    362,443.66 Jan. 1, 1948 ……….……       2,205,765 lbs.           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. ... Solicitors for the respondent: Blake, Cassel & Graydon. [1] 1  [1952] Ex. C.R. 297; C.T.C. 116. 2   (1925) 12 Tax Cas. 813. 3   (1951) 32 Tax Cas. 275. 4   [1954] 1 All E.R. 163. 5  [1912] A.C. 443. 6  [1908] A.C. 207. 7   35 Tax Cas. 72. 8   (1883) 13 A.C. 418 at 424. 9   (1881) 6 A.C. 315 at 324. 1 0  (1928) 12 Tax Cas. 1017 at 1047. 1 1  [1952] Ex. ...

The appellant included in the respondent’s income the sum of $669,900, which sum was arrived at as follows: Sale of Bellamy Hill property to The Great-West Life Assurance Company   $  1,000,000 Cost of land (215 acres) exchanged for Bellamy Hill property $   272,600   Provision for loss on land under option with City of Edmonton, 217 acres at $265 $     57,500 $      330,100 Gain   $      669,900 The respondent appealed from this assessment. ... Ft. ## $1,000,000 It is obvious that the value thus arrived at was not the value of the site as delivered by the City. ... Solicitors for the respondent: Stikeman, Elliott, Tamaki, Mercier & Robb, Montreal.   ...

ON APPEAL FROM THE COURT OF APPEAL FOR QUEBEC Administrative law — Writ of evocation — Information laid by official of Ministère du revenu — Search and seizure authorized by Deputy Minister of Revenue and approved by judge — Whether judge had information necessary to determine if facts on which informant's belief based were reasonable — Act respecting the Ministère du revenu, R.S.Q. 1977, c. M-31, s. 40 — Code of Civil Procedure, art. 846. Taxation — Information laid by official of Ministère du revenu — Search and seizure authorized by Deputy Minister of Revenue and approved by judge — Whether judge had information necessary to determine if facts on which informant's belief based were reasonable — Writ of evocation — Act respecting the Ministère du revenu, R.S.Q. 1977, c. ... Solicitors for the appellant: Gauthier, Nepveu & Leblanc, Sept-Îles. ...

It will be observed how closely these words correspond to those with which we are dealing ‘‘income in respect of which the taxes were so paid ’ \ In dealing with clause (d) and the words which follow it Kellock, J. said at pp. 417 and 418 [p. 337]:... ... It was argued by counsel for the Minister that the word ‘ lesser ’ ’ implies that either of the quantities to be compared may be the greater, but if paragraph (b) is read as appellant contends, the ‘‘proportion’’ therein described can never be greater than the ‘‘aggregate’’ mentioned in paragraph (a). ... Spruce Falls Power & Paper Co. Ltd., [1953] 2 S.C.R. 407; [1953] C.T.C. 325 on which both parties have relied. ...

That the provisions of the Customs Tariff of 1897 (60 & 61. Vict ch. 16), under which this duty was collected, are ultra vires as conflicting with provisions of the Imperial Merchants' Shipping Act of 1894. 2ndly. ... The Interpretation Act expressly decrees that every Act and every provision or enactment thereof (including Acts imposing taxes), shall be deemed remedial * * * and shall accordingly receive such fair, large and liberal construction and interpretation as will best insure the attainment of the object of the Act and of such provision or enactment according to its true intent, meaning and spirit. ... " Minnie M." was a foreign built steamer purchased by the respondent company and bought by it under a provisional certificate granted by the British Consul at Chicago, in the United States of America, to the Port of Sault Ste. ...

Constitutional law—Distribution of legislative powers—Legislative jurisdiction over the natural resources of continental shelf off Newfoundland —Federal jurisdiction—Peace, order and good government power— Constitution Act, 1867, ss. 91  , 92  , 92(5)  , 92(13)  , 92A(1)  . ... One reflection of this is s. 132   of the Constitution Act, 1867  : 132. ... We do not think the terms “ ipso facto ” and “ ab initio ” were meant to suggest retroactivity. ...

The company undoubtedly intends by its total act to pass money to the shareholder: but if what the company does converts the earnings into capital, the ‘‘intention’’ of the company must take account of that fact: it “ intends ’ ’ that fact; and to carry the intention to a conclusion it intends to distribute capital assets by means of an authorized reduction in capital stock. ... VI, ¢. 52, Section 6(1) (a) (i). However, while it was provided by Section 73(3) as enacted by the amending statute of 1950, 14 Geo. ... The issue of redeemable shares was in the nature of a conduit-pipe to convey or transfer the surplus profits accumulated by the Company to the pockets of the shareholders as cash. ’ ’ In this view the learned judge held the moneys in the hands of the trustee to be income. ...

2i.. stated ' that the determination of the issue as to whether the appellant is entitled to such capital costs deduction is dependent upon the answer to the question: Are the rights or obligations obtained and assumed by the appellant pursuant to the agreement between it and the Capital Management Corporation Ltd. dated October 31st, 1959, "property that is a patent, franchise, concession or licence for a limited period in respect of property”? ... And at p. 470, where " concession” is defined as: a. a grant of land or other property esp. from a government in return for services rendered or proposed or for a particular use; specif: a tract granted to a foreign power in a Chinese treaty port or other trading center and permitted rights or extraterritoriality and local self-government b: a usu. exclusive right to undertake and profit by a specified activity [a — to build a canal] [conflicting —s in the oil fields] c: a lease of premises or a portion of premises for a particular purpose, esp. for some purpose supplementary to another activity (as the storing of wraps of patrons of a theatre) or for providing entertainment; often: the premises covered by such a concession or the activities for which it is granted [it was reported that some of the —s at the fair were not honest]... And at p. 1304, where ""licence” 1 defined as: 38 a(l): a right or permission granted in accordance with law by a competent authority to engage in some business or occupation, to do some act, or to engage in some transaction which but for such licence would be unlawful [a — to sell liquor] [a marriage —] [a — to practice medicine] (2): a document evidencing a licence granted... ...

A clause in the letters patent which has been regarded as affecting the liability of the respondent reads: ‘ 1 And it is further ordained and declared that the company shall be prohibited from declaring dividends and shall also be further prohibited from distributing any profits during hostilities or during the period that the company is required to carry on elementary training under the British Commonwealth Air Training Plan.” ... Section 11(1) (b) reads: “(1) Notwithstanding paragraphs (a), (b) and (h) of subsection (1) of section 12, the following amounts may be deducted in computing the income of a taxpayer for a taxation year (b) such amount as an allowance in respect of an oil or gas well, mine or timber limit, if any, as is allowed to the taxpayer by regulation,’’ Subsections (1) and (4) of Regulation No. 1201 provide that: “(1) Where the taxpayer operates an oil or gas well or where the taxpayer is a person described as the trustee in subsection (1) of section 73 of the Act, the deduction allowed for a taxation year is 3314 per cent of the profits of the taxpayer for the year reasonably attributable to the production of oil or gas from the well. ’ ’ ‘ 1 (4) In computing the profits reasonably attributable to the production of oil or gas for the purpose of this section a deduction shall be made equal to the amounts, if any, deducted from income under the provisions of section 538 of chapter 25 of the Statutes of 1949, Second Session, in respect of the well.” Section 53 is as follows: “ (1) A corporation whose principal business is the production, refining or marketing of petroleum or petroleum products or the exploring and drilling for oil or natural gas, may deduct, in computing its income for the purposes of The Income Tax Act, the lesser of (a) the aggregate of the drilling and exploration costs, including all general geological and geophysical expenses, incurred by it, directly or indirectly, on or in respect of exploring or drilling for oil and natural gas in Canada (i) during the taxation year, and (ii) during previous taxation years, to the extent that they were not deductible in computing income for a previous taxation year, or (b) of that aggregate an amount equal to its income for the taxation year (i) if no deduction were allowed under paragraph (b) of subsection one of section eleven of the said Act, and (ii) if no deduction were allowed under this subsection, minus the deduction allowed by section twenty-seven of the said Act.’’ ...