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Hiram Walker & Sons Ltd, v. The Town of Walkerville, [1933] S.C.R. 247. ... They were part ¢ of the plant, rather than buildings or structures. The case of C.I.R. v. ... The former made an allowance of %, on capital expenditures on industrial buildings and structures. ...

In the body of each of the invoices filed there appeared either the words ‘‘allce. freight’’ or the words ‘‘allce. freight Montreal to Head of Lakes ’ ’, and it is common ground that the figures shown under this designation were for the freight charges of the Canada Steamship Company for transporting the goods from Montreal to either Fort William or Port Arthur. ... Part of this shipment was wire and there was endorsed at the foot of the invoice the words ‘‘ Wire F.O.B. ... As it appeared in R.S.C. 1927, c. 179, clause (a) read: ' 1 (a) produced or manufactured in Canada, payable by the producer or manufacturer at the time of the sale thereof by him.” ...

He finds that, generally, all property within the territorial limits of the school district is liable, subject, among other exemptions not pertinent here, to the exemption of s. 5(1) (p), "Property assessable under … The Pipe Line Taxation Act ". ... Both these statutes deal with taxation; and when s. 3(1) of The Pipe Line Taxation Act refers to lines "situated outside of any … town" it is concerned with a subject-matter of tax related to physical boundary, a feature to which all taxation of corporeal property is related. ... The tax is on an interest in real property and that is expressly excepted from the operation of the agreement by the language of item 4 of Appendix B containing the Acts or parts of Acts imposing taxes declared not to be corporation taxes, " The Assessment Act, R.S.A. 1942, c. 157, Tax on real and personal property (except section 14)". ...

He continued: ‘‘ Well the stringers which led off into the wall rock, in my impression, was, in fact, another dyke that they had done nothing about. Those stringers were, in fact another — indications of another dyke — I will put it that way’’. ... 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’’. ...

Cas. 197 at 202, 203, as follows: " " My Lords, the cases which have decided that Taxing Acts are to be construed with strictness, and that no payment is to be exacted from the subject which is not clearly and unequivocally required by Act of Parliament to be made, probably meant little more than this, that, inasmuch as there was not any à priori liability in a subject to pay any particular tax, nor any antecedent relationship between the taxpayer and the taxing authority, no reasoning founded upon any supposed relationship of the taxpayer and the taxing authority could be brought to bear upon the construction of the Act. and therefore the taxpayer had a right to stand upon a literal construction of the words used, whatever might be the consequence.’’ ... Lord Wens- leydale said In re Micklethwait (1855) 11 Ex. 452 at 456: ‘It is a well-established rule, that the subject is not to be taxed without clear words for that purpose; and also, that every Act of Parliament must be read according to the natural construction of its words.’ ”’ In Attorney-General v. ... Commissioners of Inland Revenue [1914] A.C. 877, Viscount Haldane, Lord Chaneellor, at pages 896 and 897 said: " " My Lords, I said at the beginning that the duty of judges in construing statutes is to adhere to the literal construction unless the context renders it plain that such a construction cannot be put on the words. ...

The claim of the suppliant is to recover from the Crown the sum of $1,417,958.62 paid by Hiram Walker & Sons Ltd. ... No refund or deduction from any of the taxes imposed by this Act shall be paid unless application for the same is made by the person entitled thereto within two years of the time when any such refund or deduction first became payable under this Act or under any regulations made thereunder. ‘ ‘ The above section was repealed in 1933 (23-24 George V, c. 50, sec. 24) and the following substituted: "117.(1) No refund or deduction from any of the taxes imposed by this Act shall be paid unless application in writing for the same is made by the person entitled thereto within two years of the time when any such refund or deduction first became payable under this Act or under any regualtions made thereunder. "‘(2) If any person, whether by mistake of law or fact, has paid or overpaid to His Majesty, any moneys which have been taken to account, as taxes imposed by this Act, such moneys shall not be refunded unless application has been made in writing within two years after such moneys were paid or overpaid. ‘ ‘ No application was made for a refund within the time prescribed by the statute. ...

Inspector of Taxes) (1933-35), 19 T.C. 390, and Barr, Crombie & Co. ... The same view was expressed by Lord Normand (the Lord President) in Kelsall Parsons & Co. v. ... Short Brothers, Ltd., 12 T.C. 955; Kelsall Parsons & Co., 21 T.C. 608. ...

In order to provide for the exigencies of the public service, every one of the following companies, corporations, partnerships, associations, firms and persons, doing business in this Province, in his or its own name or through an agent, namely: "‘(1) Every incorporated company carrying on any undertaking, trade or business therein; "‘(2) Each of the following companies, whether incorporated or not: * " Every telegraph company and every other company working a telegraph line in the Province for the use of the public; shall, annually, pay the several taxes mentioned and specified in section 5, which taxes are hereby imposed upon each of such corporations, companies and persons, or upon each such partnership, association, firm or agent, respectively.’’ ... Justice McDougall held that, during the period with which the Court is here concerned, the tax was imposed upon a telegraph company and every other company working a telegraph line for the use of the public; and that the meaning of the phrase " 4 working a telegraph line ‘ ‘ cannot be divorced from its context "‘A Telegraph Company’’, as counsel for the appellant contended. ...

It was whether the moneys to which a life beneficiary under a trust was entitled were ‘‘income arising from securities ’ ’; and it was held they were. ... This amount, in its tax return, is shown as a receipt, but claimed as a deduction under Section 27(1) of the Income Tax Act S.C. 1948, 11 & 12 Geo. ... If the words of Section 27(1) alone are considered it would be my opinion that the words — ‘‘from a corporation that (a) was resident in Canada in the year and was not by virtue of a statutory provision, exempt from tax under this Part for the year ’ constitute an adjectival phrase qualifying the word “dividend” and not an adverbial phrase qualifying the word ‘‘received’’. ...

Speaking of the position of the trustees, he said, [1933] S.C.R. at 293: ‘ ‘ Les ‘trustees’ n’en seront cependant pas propriétaires, dans le sens absolu du mot. ... & Bro. 648, H.L. It had previously been described as “a rule of common sense as strong as can be’’, by Lord Ellenborough, in Doe v. ... Leathern, [1901] A.C. 495 at 506: ‘*,.. a case is only an authority for what it actually decides. ...