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Solicitors for the appellant, Pilkington Brothers (Canada) Limited: Blake, Cassels & Graydon, Toronto. ...   [1] [1973] F.C. 745. [2] [1972] F.C. 1078. [3] [1915] 2 K.B. 276. ...

Solicitors for the plaintiff, appellant: Davis, Hossie, Campbell, Brazier & McLorg, Vancouver. Solicitors for the defendant, respondent: Lawrence, Shaw, McFarlane & Stewart, Vancouver. [1] (1959), 19 D.L.R. (2d) 705, 28 W.W.R. 529. [2] [1938] S.C.R. 100, 2 D.L.R. 81. [3] [1939] A.C. 117, [1938] 3 W.W.R. 337, 404, 4 D.L.R. 433. [4] (1929), 41 B.C.R. 473, 2 W.W.R. 529, 4 D.L.R. 954. [5] [1930] A.C. 357, 1 W.W.R. 830, 2 D.L.R. 721. [6] [1952] 2 S.C.R. 231, 4 D.L.R. 11. [7] [1950] A.C. 87 at 114, 1 D.L.R. 305, 64 C.R.T.C. 165, [1949] 2 W.W.R. 1233. [8] [1928] A.C. 358, 2 W.W.R. 417, 3 D.L.R. 657. [9] [1938] S.C.R. 100 at 127, 129. [10] [1939] A.C. 117 at 132. [11] (1887), 12 App. ...

Subsection (2) of s. 693 is a part of Part XXIV and, in my view, its application in these proceedings was excluded because s. 136(4) of the Income Tax Act otherwise provided when it stated: An information or complaint under the provisions of the Criminal Code relating to summary convictions, in respect of an offence under this Act, may be laid or made on or before a day 5 years from the time when the matter of the information or complaint arose … In addition, I also agree with the conclusions reached by Johnson J.A., for the reasons which he states, that this is not a case in which it can be said that there has been any repeal of s. 136(4) by implication. ...

. * * * If I am to look at this case in its broadest terms from the standpoint of a conspiracy to do an illegal act, in my view, it would be incumbent upon the Crown to demonstrate that there would be an evasion of a tax liability. On the evidence I am unable to say whether the moneys are subject to tax. * * * [Page 818] However, I am of the view that, unless there is a statutory onus, and there is none in the Income Tax Act, nothing displaces the ordinary law in relation to a criminal case, which is that the Crown must establish the guilt of the accused beyond a reasonable doubt and whether these transactions are capital gain or not are matters that should be determined by the Minister, and are not facts peculiarly within the knowledge of the accused. ... In Belyea & Weinraub v. The King [14], this court considered an appeal by an accused person from a conviction rendered in the appellate division of the Supreme Court of Ontario after an acquittal at trial. ...

Solicitors for the appellant: McMaster, Steele, McKinnon, MacKenzie & Collins-Williams, Toronto. ...   [1] [1965] 2 Ex. C.R. 69, [1965] C.T.C. 74, 65 D.T.C. 5042. [2] [1965] S.C.R. 784 at 792, 52 W.W.R. 410. [3] [1912] A.C. 407 at 410. [4] [1940] A.C. 138, [1939] 4 All E.R. 149. [5] [1965] 2 Ex. ...

The appellant submits that as the rent paid "shall be deemed to be on account of the price of the property and not for its use" the price should for the purpose of comput-ing his income be deemed to be $608,516, this amount being arrived at as follows: Annual rental of $3100.08 for 200 years $620,016.00 Option price to purchase property 19,500.00   $639,516.00 Less land at fair market value as of October, 31,000.00   $608,516.00 Five per cent of this amount is $30,425.80 which is the capital cost allowance claimed by the appellant. ...

In coming to this decision I am influenced particularly by the following matters.   ...

Additionally, in Smith, Stone & Knight Ltd. v. Birmingham Corp., [1939] 4 All E.R. 116 (K.B.), Atkinson J. came to the conclusion that a parent company could sue the persons responsible for damage caused to one of its subsidiaries. ...

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We do not think the words used in subsection 5(1) (/) are apt to include the expenses now in question. The provisions of that subsection are as follows: (1) (f) "Travelling expenses, including the entire amount expended for meals and lodging while away from home in the pursuit of a trade or business. ‘ ‘ The occupation of Members of Provincial Legislative Councils and Assemblies is neither a trade nor a business. ... Rogers, (1926) 11 T.C. 508; Robert Addie & Sons Ltd. v. Inland Revenue Commissioners [1924] S.C. 231 at 235. ...