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:—This case has been argued on an agreed set of facts, which are as follows: The respondent purchased 96,000 tons of three-inch steel pipe from South Durham Steel & Iron Co. ... (c) Handling — $1.80 per ton payable for stevedoring wages for unloading of the ship. ... Solicitors for the appellant: Paine, Edmonds, Mercer & Williams, Vancouver. ...

Section 2(1) (c) of the Finance Act, 1894 provided: “2. (1) Property passing on the death of the deceased shall be deemed to include the property following, that is to say: (c) Property which would be required on the death of the deceased to be included in an account under section thirty-eight of the Customs and Inland Revenue Act, 1881, as amended by section eleven of the Customs and Inland Revenue Act, 1889, if those sections were herein enacted and extended to real property as well as per- sonal property, and the words ‘voluntary’ and ‘voluntarily’ and a reference to a ‘volunteer’ were omitted therefrom; ’ ’ In addition, Section 3 of this Act provided for an exception, regarding the payment of estate duty, in the following terms: ‘3. (1) Estate duty shall not be payable in respect of property passing on the death of the deceased by reason only of a bona fide purchase from the person under whose disposition the property passes, nor in respect of the falling into possession of the reversion on any lease for lives, nor in respect of the determination of any annuity for lives, where such purchase was made, or such lease or annuity granted, for full consideration in money or money’s worth paid to the vendor or grantor for his own use or benefit or in the case of a lease for the use or benefit of any person for whom the grantor was a trustee. (2) Where any such purchase was made, or lease or annuity granted, for partial consideration in money or money’s worth paid to the vendor or grantor for his own use or benefit, or in the case of a lease for the use or benefit of any person for whom the grantor was a trustee, the value of the consideration shall be allowed as a deduction from the value of the property for the purpose of Estate duty.’’ ... It refers to ‘‘ property transferred for partial consideration in money or money’s worth paid or agreed to be paid’’. ... It would, in their Lordships’ judgment, be contrary to all principle, for the purpose of construing it, to look at the evolution even of the same enactment under some other system of law. ’ ’ I do not agree, therefore, with the submission of the respondent that the question before us is as to whether or not the agreement in question can be fairly considered to have been merely a commercial agreement, or whether, looking at the substance of it and the circumstances in which it was entered into, one may regard it as a gift. ...

., concur):— The following question was submitted to a Judge of the Supreme Court of Ontario for his advice and opinion: ‘‘ Does the Thirty-one thousand one hundred and sixty-eight dollars ($31,168.00) representing the proceeds in respect of the share of Arthur Sturgis Hardy and payable to the Trustees of the Trust Deed of the said Arthur Sturgis Hardy on the redemption of 31,168 preferred shares, being part of the redemption of 260,000 preferred shares by G. ... ’ ’ If he had not considered himself bound (as indeed he was) by the decision of the Court of Appeal in Re Fleck, [1952] O.W.N. 260; [1952] C.T.C. 205, Ferguson, J., before whom the application came, would have found that the money constituted capital in the hands of the trustees and not income but in view of that authority he declared otherwise. ... On January 21, 1953, a resolution was adopted by the directors which, after reciting the amount of the tax-paid undistributed income on hand, read: 4 ‘It is resolved that a stock dividend be and the same is hereby declared to be payable out of the said tax paid undistributed income to shareholders of the company as of this date in the amount of one preference share for each common share held by a shareholder. ’ ’ On the same date, a further resolution was passed, which, after reciting the issue of the 10,000 preference shares, resolved that they be redeemed, and this was done, the trustees receiving from the company the sum of $1,193. ...

Section 2(1) (c) of the Finance Act, 1894 provided: “2. (1) Property passing on the death of the deceased shall be deemed to include the property following, that is to say: (c) Property which would be required on the death of the deceased to be included in an account under section thirty-eight of the Customs and Inland Revenue Act, 1881, as amended by section eleven of the Customs and Inland Revenue Act, 1889, if those sections were herein enacted and extended to real property as well as per- sonal property, and the words ‘voluntary’ and ‘voluntarily’ and a reference to a ‘volunteer’ were omitted therefrom; ’ ’ In addition, Section 3 of this Act provided for an exception, regarding the payment of estate duty, in the following terms: ‘3. (1) Estate duty shall not be payable in respect of property passing on the death of the deceased by reason only of a bona fide purchase from the person under whose disposition the property passes, nor in respect of the falling into possession of the reversion on any lease for lives, nor in respect of the determination of any annuity for lives, where such purchase was made, or such lease or annuity granted, for full consideration in money or money’s worth paid to the vendor or grantor for his own use or benefit or in the case of a lease for the use or benefit of any person for whom the grantor was a trustee. (2) Where any such purchase was made, or lease or annuity granted, for partial consideration in money or money’s worth paid to the vendor or grantor for his own use or benefit, or in the case of a lease for the use or benefit of any person for whom the grantor was a trustee, the value of the consideration shall be allowed as a deduction from the value of the property for the purpose of Estate duty.’’ ... It refers to ‘‘ property transferred for partial consideration in money or money’s worth paid or agreed to be paid’’. ... It would, in their Lordships’ judgment, be contrary to all principle, for the purpose of construing it, to look at the evolution even of the same enactment under some other system of law. ’ ’ I do not agree, therefore, with the submission of the respondent that the question before us is as to whether or not the agreement in question can be fairly considered to have been merely a commercial agreement, or whether, looking at the substance of it and the circumstances in which it was entered into, one may regard it as a gift. ...

All the business, unfilled customers’ orders, good-will, trade connections, patents, patent applications, inventions, licences, formulae, processes, trade names and trade marks of every nature and description owned or possessed by Frankel and pertaining to its non-ferrous metals business. ’ ’ On completion of the transaction, the appellant ceased operating in the smelting and refining of non-ferrous metals and as a dealer in non-ferrous scrap metal, and the purchaser assumed and carried on that operation on the same portion of the premises which had theretofore been used by the appellant for that purpose. ... In support of this contention he pointed out that in the appellant’s financial statements operations (c) and (d) above mentioned were dealt with together under a heading ‘‘ Metals Division’’ and not separately. ... PART VI—Interpretation 127.(1) In this Act, (e) ‘business’ includes a profession, calling, trade, manufacture or undertaking of any kind whatsoever and includes an adventure or concern in the nature of trade but does not include an office or employment. ’ ’ Section 85E of the Act has no application to this case, as it became effective in respect of sales made after April 5, 1955. ...

.), held that this expenditure could not be allowed as a deduction because it did not come within the scope of the test applied in Robert Addie & Sons’ Collieries, Ltd. v. ... In referring to the first item of access and passage the Lord President stated at p. 236: ‘‘In any case, the expenditure was made for the acquisition of an asset in the form of the means of access and passage, which was part of the capital establishment of the Company, and, accordingly, it cannot be treated as other than a capital expense. ’ ’ Lord Davey in another case spoke as follows: "It is not enough that the disbursement is made in the course of, or arises out of, or is connected with, the trade, or is made out of the profits of the trade. ... He also emphasized the absence in our legislation of a provision similar to that in Section 159 of the English Income Tax Act, 1842 (5 & 6 Vict., ce. 35) (Section 209 of the English Income Tax Act, 1918, 8 & 9 Geo. ...

Subsection (1) of Section 86 of The Excise Tax Act 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,” By subsection (1)(b) of Section 85, “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 Section 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’’. ... NOTE: Allowances for prepaid transportation charges and/or cash discounts or any other allowances may not be deducted in addition to the 20% discount. ’ ’ Exhibit 1 at the trial is a statement, column two of which is headed “Actual selling price’’, and the figures below are tax included prices. ... Section 15 of an Act to amend the Special War Revenue Act, €. 00 of the Statutes of 1932-33 which remained in force until the amendment which became effective on June 20, 1951, read in part: “(a) ‘sale price’ for the purpose of calculating the amount of the consumption or sales tax, shall mean the price before any amount payable in respect of the consumption or sales tax is added thereto, and shall include the amount of other excise duties when the goods are sold in bond; and in the case of goods subject to the taxes imposed by Parts X and XII of this Act, shall include the amount of such taxes. ’ ’ The taxes referred to in Parts X and XII were excise taxes on matches, cigarette paper, cigarette paper tubes, playing cards and wines. ...

Votre tout dévoué,                                                                                       (S) C.E. ... Solicitors for the appellant: Stikeman, Elliott, Tamaki, Mercier & Robb, Montreal. ...   [1] [1968] 2 Ex. C.R. 430, [1968] C.T.C. 148, 68 D.T.C. 5105. [2] [1968] 2 Ex. ...

The present litigation concerns (i) the property being the share which, by his last will and testament, executed at the City of Montreal on December 11,1912, James Reid Wilson, the father of Agnes Henry Wilson, — who himself died on May 11, 1914, — allotted to the latter as one of his universal residuary legatees and (ii) certain other property which, by deed of donation inter vivos, done at the City of Montreal on December 17, 1912, he gave, in trust, to the Royal Trust for her. ... In support of their appeal from this decision, appellants’ first submission is that, on a proper interpretation of Section 3(1) (a), it cannot be said, — as admittedly it has to be found in this case to sustain the assessment, — that the deceased was immediately prior to her death, competent to dispose of the property. ... Wilson in the estate of her father, there would still remain to be determined whether, by a fiction of the law, — which is open for Parliament to create for purposes of federal taxation, — that share was not property passing on the death of Mrs. ...

Trusts & Guar. Co.), [1939] 4 D.L.R. 417, [1940] A.C. 138. We think that the two points submitted by Mr. ...