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ON APPEAL FROM THE COURT OF APPEAL FOR SASKATCHEWAN Constitutional law — Determination of validity of tax legislation pending — Enactment prohibiting pro­ceedings against Crown in respect of anything done or omitted under ultra vires legislation — Enactment invalid in so far as it purports to bar recovery of taxes paid under ultra vires legislation — The Mineral Tax­ation Act, R.S.S. 1965, c. 64, ss. 25A, 28A [enacted 1973-74, c. 65] — The Proceedings against the Crown Act, R.S.S. 1965, c. 87, s. 5 (7) — The Potash Reserve Tax Regulations, 1974. Practice — Moneys paid under protest pending determination of validity of taxing enactment — Application for preservation of money paid not within ambit of Saskatchewan Rules of Court — Queen's Bench Rules 387, 390. ... Solicitors for the plaintiffs, appellants: MacPherson, Leslie & Tyerman, Regina. ...

Now if it is a question of degree, it must be a question of fact … Of course, in all these matters there may be a state of facts which can only lead to one conclusion of law, but when it is, as I have said, a question of degree, it seems to me it must necessarily be a question of fact. ... In that case, however, Locke J., said at p. 477: I find nothing in the evidence in this case which, in my opinion, justifies the conclusion that the appellant … was trading in securities or buying and selling them with a view to profit. ... Solicitors for the appellant: Milner, Steer, Dyde, Poirier, Martland & Layton. ...

The answer to this question would seem to depend on whether the liability of the person to be assessed under subsec. (3) is unqualified, or is imposed only "‘to such extent as he has property’’ of the estate on behalf of which he is assessed " ‘ available for payment of such taxes,” the restriction expressly enacted in regard to lands held by trustees, agents, executors, or administrators by sec. 37(12) of the Ontario Assessment Act. ... That subsection is in these terms: 44 (3) Notwithstanding anything contained in this section or any other section of this Act, every agent, administrator, trustee, executor or person who collects or receives or is in any way in possession or control of income for or on behalf of an estate and which income is not wholly distributed annually shall be assessed, in respect of the income not so distributed, on behalf of the estate in the municipality wherein the testator was domiciled at the time of his death. ‘ ‘ Subsec. (4), likewise added in 1922, is as follows: “ (4) Income which has been assessed against any agent, administrator, trustee, executor or other person on behalf of an estate under the foregoing sub-section 3 shall not be again assessed, when received by the beneficiary or person entitled thereto. ‘ ‘ Although incorporated in sec. 13, subsec. (3) deals with a distinct subject-matter. ... The office of the words directing that the assessment shall be ‘‘on behalf of the estate 9 ‘ would rather seem to be to make clear—perhaps quite unnecessarily—the right of the person so assessed to recoupment out of the funds of the estate (R.S.O. 1914, c. 121, sec. 35), or as put by Mr. ...

One business or commercial principle that has been established for so long that it is almost a rule of law is that “The profits … of any transaction in the nature of a sale must, in the ordinary sense, consist of the excess of the price which the vendor obtains on sale over what it cost him to procure and sell, or produce and sell, the article vended …” (See The Scottish North American Trust, Ltd. v. ... Solicitors for the appellant: McCarthy & McCarthy, Toronto. Solicitor for the respondent: D.S. ...   [1] [1972] F.C. 1324. [2] [1971] F.C. 295. ...

Excepting only from the last item “any valves or ancillary equipment which fall within the category of the pressure regulators discussed in Consumers’ Gas ”, [1976] 2 S.C.R. 640, the appeal was allowed. ... The trial judge allowed the appeal with respect to all those items excepting only from the last item (at pp. 217-218) “any valves or ancillary equipment which fall within the category of the pressure regulators discussed in the Consumers’ Gas case [3] ”. ...   [1] (1978), 24 N.B.R. (2d) 124. [2] (1977), 17 N.B.R. (2d) 203. [3] sub nom. ...

[Page 406] This issue requires the interpretation of parts of ss. 23 and 24 of the Act which provide as follows: 23. (1) Compensation shall be paid by the Crown to each person who, immediately before the registration of a notice of confirmation, was the owner of a right, estate or interest in the land to which the notice relates, to the extent of his expropriated interest, the amount of which compensation shall be equal to the aggregate of (a) the value of the expropriated interest at the time of its taking, and … 24. (2) Subject to this section, the value of an expropriated interest is the market value thereof, that is to say, the amount that would have been paid for the interest if, at the time of its taking, it had been sold in the open market by a willing seller to a willing buyer. … (6) Where an expropriated interest was, immediately before the registration of a notice of confirmation, being used by the owner thereof for the purposes of his residence and the value of the interest otherwise determined under this section is less than the minimum amount sufficient to enable the owner, at the earlier of (a) the time of payment to him of any compensation in respect of the interest, otherwise than pursuant to any offer made to him under section 14, or (b) the time when the Crown became entitled to take physical possession or make use of the land to the extent of the interest expropriated, to relocate his residence in or on premises reasonably equivalent to the premises expropriated, there shall be added to the value of the interest otherwise determined under this section the amount by which that minimum amount exceeds such value. ... Solicitors for the respondent: Hyde, Pollit, Arnold & Kirshin, Toronto.   ...

Solicitors for the respondent: Osler, Hoskin & Harcourt, Toronto.   [1] [1974] 2 F.C. 52. [2] [1974] 1 F.C. 215. [3] [1971] F.C. 213. ...

Subsection (1) of s. 86 of the Excise Tax Act, as amended by 1947, c. 60, s. 14(1), provides for the imposition of sales tax on the sale price of all goods (a) produced or manufactured in Canada (i) payable, … by the producer or manufacturer at the time when the goods are delivered to the purchaser or at the time when the property in the goods passes, whichever is the earlier … [Page 428] By subs. 1(b) of s. 85, as re-enacted by 1951, c. 28, s. 5, "sale price", for the purpose of determining the tax, means: (i) the amount charged as price before any amount payable in respect of any other tax under this Act is added thereto … The real dispute hinges upon the validity and effect of certain regulations established under the authority of s. 99 of the Excise Tax Act, which provides that the Minister "may make such regulations as he deems necessary or advisable for carrying out the provisions of this Act". ... The regulation, so far as it need be considered in the present matter, reads: (b) Where manufacturers do not sell to independent wholesalers … licensed manufacturers may transfer their products to their unlicensed wholesale branches at the regular list selling prices to ordinary retailers who do not obtain any preferred prices or special discount of any kind, less 20%, the sales tax at the current rate to apply on the remainder. ... Solicitors for the respondent: de Martigny & Marchessault, St. Jérôme. 1 [1955] Ex. ...

I-3, “the Act ”) enacted by the statute of 1973, 21-22 Eliz. II, c. 27, ss. 1 and 5. ... In that case, the appeal that was quashed had been taken under the provisions of s. 58 of the Excise Tax Act (R.S.C. 1952, c. 100) the material part of which read: [Page 664] 58. (1) Any of the parties to proceedings under section 57, namely, … may, upon leave being obtained from the Exchequer Court of Canada or a judge thereof, upon application made within thirty days from the making of the declaration sought to be appealed, or within such further time as the Court or judge may allow, appeal to the Exchequer Court upon any question that in the opinion of the Court or judge is a question of law. … (6) Any order or judgment of the Exchequer Court made under this section may be appealed to the Supreme Court of Canada in like manner as any other judgment of the Exchequer Court, and the provisions of the Exchequer Court Act as to appeals apply to any appeal taken under this subsection. ...   [1] [1977] 2 S.C.R. 740. [2] [1891] A.C. 210. [3] [1964] S.C.R. 57. [4] [1960] S.C.R. 452. [5] [1978] 2 F.C. 340. [6] [1953] 2 S.C.R. 140. [7] [1968] S.C.R. 172. [8] [1977] 2 S.C.R. 665. [9] [1978] 1 S.C.R. 470. [10] [1972] S.C.R. 660. [11] [1974] 2. ...

During the fiscal year which ended on June 30, 1958, and prior to that date, the appellant sold its assets to Freehold Gas & Oil Ltd. ... Solicitors for the appellant: Meredith & Company, Vancouver. Solicitor for the respondent: E. ...