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WATSON & McLEOD LTD., Appellant, and MINISTER OF NATIONAL REVENUE, Respondent. ... The land also adjoined the western boundary of land belonging to and held by the Spyhill Development & Holding Co. ... Taylor, [1956] C.T.C 189, are summarized. 2 + Vide Irrigation Industries Ltd. v. ...

Secondly: MACHINERY AND APPARATUS TO BE USED IN MANUFACTURE OR PRODUCTION Machinery and apparatus that, in the opinion of the Minister, are to be used directly in the process of manufacture or production of goods, and the following machinery or apparatus: *** Safety devices and equipment for the prevention of accidents in the manufacturing or production of goods. ... Solicitors for the respondent, Consolidated Denison Mines Ltd.: Gowling, MacTavish, Osborne & Henderson, Ottawa. Solicitors for the respondent, Rio Tinto Mining Co.: Osler, Hoskin & Harcourt, Toronto. [1] [1964] Ex. ...

Rowlatt, J., after saying that it was abundantly clear that when a colliery company acquires a lease the expense of acquiring it is a capital expenditure, said (p. 778): * ‘ If they sell the lease that they have acquired, or part of it, at an advantage, I canont but think that that is a receipt on account of capital, and here what they have done is to get rid of some areas which they thought would be unremunera- tive... they have now got a list of leases or a field of mineral which has the advantage of being minus an undesirable part of it, instead of having one that is encumbered with an undesirable part of it.” ... —any outlay, loss or replacement of capital or any payment on account of capital or any depreciation, depletion or obsolescence, except as otherwise provided in this Act; ’ ’ The italics are mine. ... As Kerwin, J., as he then was, pointed out in Montreal Light, Heat & Power Consolidated v. ...

The Pension Trust Agreement provides that the monies held by the Trustees “shall be invested … upon the direction of the Company”. ... On November 18, 1965, one of the Company’s auditors, who was also a trustee of the Pension Plan, wrote to Parker: … although a good percentage of the pension plans being approved are of the “executive” type, the plan must be one that does resemble a genuine employees’ pension plan. ... Solicitors for the respondent: Thorsteinsson, Mitchell & Little, Vancouver.   ...

The relevant provisions of s. 126A are as follows: 126A. (1) In this section *** (b) "custodian" means a person in whose custody a package is placed pursuant to subsection (3); *** (e) "solicitor-client privilege" means the right, if any, that a person has in a superior court in the province where the matter arises to refuse to disclose an oral or documentary communication on the ground that the communication is one passing between him and his lawyer in professional confidence. *** (3) Where an officer is about to examine or seize a document in the possession of a lawyer and the lawyer claims that a named client of his has a solicitor—client privilege in respect of that document, the officer shall, without examining or making copies of the document, (a) seize the document and place it, together with any other document in respect of which the lawyer at the same time makes the same claim on behalf of the same client, in a package and suitably seal and identify the package; and (b) place the package in the custody of the sheriff of the district or county in which the seizure was made or, if the officer and the lawyer agree in writing upon a person to act as custodian, in the custody of such person. (4) Where a document has been seized and placed in custody under subsection (3), the client, or the lawyer on behalf of the client, may [Page 89] (a) within 14 days from the day the document was so placed in custody, apply, upon 3 days' notice of motion to the Deputy Attorney General of Canada, to a judge for an order (i) fixing a day (not later than 21 days after the date of the order) and place for the determination of the question whether the client has a solicitor-client privilege in respect of the document, and (ii) requiring the custodian to produce the document to the judge at that time and place; (b) serve a copy of the order on the Deputy Attorney General of Canada and the custodian within 6 days of the day on which it was made, and, within the same time, pay to the custodian the estimated expenses of transporting the document to and from the place of hearing and of safeguarding it; and (c) if he has proceeded as authorized by paragraph (b), apply, at the appointed time and place, for an order determining the question. (5) An application under paragraph (c) of subsection (4) shall be heard in camera, and on the application (a) the judge may, if he considers it necessary to determine the question, inspect the document and, if he does so, he shall ensure that it is repackaged and resealed; and (b) the judge shall decide the matter summarily and, (i) if he is of opinion that the client has a solicitor-client privilege in respect of the document, shall order the custodian to deliver the document to the lawyer, and (ii) if he is of opinion that the client does not have a solicitor-client privilege in respect of the document, shall order the custodian to deliver the document to the officer or some other person designated by the Deputy Minister of National Revenue for Taxation, and he shall, at the same time, deliver concise reasons in which he shall describe the nature of the document without divulging the details thereof. *** (7) The custodian shall (a) deliver the document to the lawyer (i) in accordance with a consent executed by the officer or by or on behalf of the Deputy Attorney General of Canada or the Deputy Minister of National Revenue for Taxation, or (ii) in accordance with an order of a judge under this section; or (b) deliver the document to the officer or some other person designated by the Deputy Minister of National Revenue for Taxation (i) in accordance with a consent executed by the lawyer or the client, or (ii) in accordance with an order of a judge under this section. *** (11) The custodian shall not deliver a document to any person except in accordance with an order of a judge or a consent under this section or except to any officer or servant of the custodian for the purposes of safeguarding the document. ... Solicitors for the respondent: Ladner, Downs, Ladner, Locke, Clark & Lenox, Vancouver. [1] [1963] C.T.C. 1, 62 D.T.C. 1331. [2] (1964), 64 D.T.C. 5107. [3] [1963] C.T.C. 1, 62 D.T.C. 1331. [4] (1964), 64 D.T.C. 5107. [5] [1944] S.C.R. 69 at 72, 1 D.L.R. 495. ...

Other sections of the 1911 Act to which reference should be made are secs. 127 and 174, which read as follows: " i 127. ... The Secretary of State for War [1891] 2 Q.B. 326 at p. 338: "‘Assuming that the Crown were under any obligation to make this allowance to the claimant, a mandamus would not lie against the Secretary of State, because his position is merely that of agent for the Crown, and he is only liable to answer to the Crown whether he has obeyed the terms of his agency or not: he has no legal duty as such agent towards any individual. ‘ ‘ But a classic statement of the distinction between a Minister acting as a servant of the Crown and acting as a mere agent of the legislature to do a particular act is that of Sir George Jessel when counsel in The Queen v. ... If the Court granted a mandamus, they would be interfering with the distribution of public money; for the applicants do not shew that the money is in the hands of the Lords of the Treasury to be dealt with in a particular manner. ‘ ‘ Here we have a particular fund established by the legislature and created by the setting aside of a certain proportion of the fees paid by persons registering documents under the Land Registry Act so that a fund may be available to compensate those persons who have registered their documents and become deprived of their land or some interest therein in consequence of some fraud by other persons in procuring registration of documents under the Act. ...

They conducted the business as managers of horse racing operations through the medium of a company incorporated in British Columbia is a private company named ‘‘ Ascot Jockey Club Ltd.”. ... It is the intention of both the Association and the Randalls that the said race meetings shall be conducted in a similar manner to race meetings conducted: by the companies in which the Randalls are associated at Hastings Park, in the City of Vancouver, in the Province of British Columbia, and the Randalls shall be allowed by the Association to manage the said race meetings in such a manner. 8, The Randalls shall be entitled to receive and be paid for their services as Managers one-half: of one per cent (% of 1%) of all horse racing pools. on races conducted at the race track owned or controlled by the Association, the said sum to be payable at the end of each week, and in addition thereto, the Randalls shall be allowed reasonable expenses, not to exceed Five Thousand ($5,000.00) Dollars per year. ... Rinfret, C.J. in the Mahaffy case said in part: "The occupation of Members of Provincial Legislative Councils and Assemblies is neither a trade nor a business. ‘ ‘ On the hearing of this appeal, counsel for the Minister took a further objection that neither the income nor the expenses arising out of the Portland operation could be considered in arriving at the appellant’s income, relying on the wording of Section 139(1) (az) which reads: (az) a taxpayer’s income from a business, employment, property or other source of income or from sources in a particular place means the taxpayer’s income computed in accordance with this Act on the assumption that he had during the taxation year no income except from that source or those sources of income and was entitled to no deductions except those related to that source or those sources; Counsel argued that the Portland operation had to be considered separate and apart from the British Columbia operations. ...

Drukker, [1928] Ch. 877 at 884: 1 ‘ My own opinion is that there is a well recognized rule, which has been enforced for at least 200 years or thereabouts, under which these Courts will not collect the taxes of foreign States for the benefit of the sovereigns of those foreign States; and this is one of those actions which these Courts will not entertain. ’ ’ Various reasons have been suggested for this ancient rule. ... No court ought to undertake an inquiry which it cannot prosecute without determining whether those laws are consonant with its own notions of what is proper. ’ On either of the explanations which I have just stated I find a solid basis of principle for a rule which has long been recognized and which has been applied by a consistent train of decisions. ...

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". ... It appears to me that the construction for which the respondent contends necessitates adding to the section some such words as those I have italicized so as to make it read: "that came into production of ore for the first time during the calendar years 1946 to 1954 inclusive" or "that first came into production …". ... Solicitors for the appellant: Manning, Mortimer, Mundell & Bruce, Toronto. ...

The learned judge was influenced also by the view that the payments were voluntary and, by the evidence of an officer of the manufacturer, that they were made out of the latter’s ‘‘ allotment for advertising which he could use at his discretion”. ... On the sale by Stuart of the business to the respondent company some ten years later, it was agreed between Stuart and the respondent company that “... from then on, Smith Brothers would make these payments not to me, as they had, but to the company. ... In his statement to the Foreign Exchange Control Board, Stuart stated, inter alia, “... when I incorporated this selling agency under the name of ‘John Stuart Sales Limited’ this Company was entitled to these commissions.” ...