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Solicitors for the petitioner: MacKenzie, Wood & Goodchild, Toronto. ...   [1] [1967] 1 Ex. C.R. 199, [1967] C.T.C. 66, 67 D.T.C. 5045. ...

But it is equally well established that enhanced values obtained from realization or conversion of securities may be so assessable where what is done is not merely a realization or change of investment, but an act done in what is truly the carrying on, or carrying out, of a business. ‘ ‘ The learned members of the Income Tax Appeal Board, having heard the evidence of the appellant, did not accept his statement that he had caused to be built these various properties for the purposes of investment and concluded that in truth he was carrying on the business of constructing them for the purpose of resale at a profit. ...

It is necessary, however, to refer also to section 76 as re-enacted by section 8 of ce. 62 of the statutes of the same year, which provides that none of the deductions set forth by form 7 shall include "‘any expenses or charges which ought, in the opinion of the assessor, to be chargeable against the capital of the taxpayer, and not against revenue. ’ ‘ I think it is open to question whether or not the determination of the assessor, upon a question arising under this clause, is open to review. ...

The words are, " Whereas.., by codicil.. I appointed.... additional executors... ... ( ...

Cammell, Laird & Company, [1942] A.C. 624. When these authorities are closely examined, however, it will be found that they cannot be taken to proceed on any principle so broadly stated, and it becomes necessary, then, to enquire into the nature of testimonial privilege against disclosure and the grounds on which it is made effective in legal proceedings.. ... Its foundation is that the information cannot be disclosed without injury to the public interests and not that the documents are confidential or official; which alone is no reason for their non-production. ’ ’ and by Viscount Simon in Duncan v. Cammell, Laird & Co., [1942] A.C. 624 at 636: “The principle to be applied in every case is that documents otherwise relevant and liable to production must not be produced if the public interest requires that they should be withheld.” ...

., [1966] C.T.C. 330; Alpine Drywall & Decorating Limited v. M.N.R., [1966] C.T.C. 359; M. ... The appeal of Alpine Drywall & Decorating Limited was heard in Calgary in conjunction with that of another company by Cattanach, J. ... Esson & Sons Limited was heard at Moncton by Thurlow, J. The present appeal concerns the five named respondents only. ...

IV & 1 Vict., c. 26), coupled with the provisions of Section 2, subsection (1) of the English Finance Act, was considered by the Court of Appeal in the case of In re Scott, [1901] 1 K.B. 228. ... By Section 3(1) (i) a succession is deemed to include ‘‘ property of which the person dying was at the time of his death competent to dispose’’. ... The problem in that case was one of estate duty under the Finance Act, 1894 (57 & 58 Vict., ce. 30). ...

Solicitors for the appellant: Stikeman, Elliott, Tamaki, Mercier & Robb, Montreal. ... Solicitors for the intervenor: Burke-Robertson, Chadwick & Ritchie, Ottawa ...   [1] [1974] 1 F.C. 398. [2] [1974] S.C.R. 1046. ...

Section 2(m) defines ‘‘succession’’: ‘ l'A.. every past or future disposition of property, by reason whereof any person has or shall become beneficially entitled to any property... upon the death of any deceased person... either certainly or contingently...’’ and the issue is whether, in respect of the tax benefit, the legatees can be said to have become ‘‘beneficially entitled to any property’’ of the estate. ... If the word recover” extends to the application of money to one’s benefit, and sue for ” to an ultimate or alternative resort as the effective cause of payment, I am disposed to accept it. ... Section 6(1) of the Act imposes the duties and reads, so far as relevant: “6. (1) Subject to the exemptions mentioned in section seven of this Act, there shall be assessed, levied and paid at the rates provided for in the First Schedule to this Act duties upon or in respect of the following successions, that is to say: (a) where the deceased was at the time of his death domiciled in a province of Canada, upon or in respect of the succession to all real or immovable property situated in Canada, and all personal property wheresoever situated; ’ ’ It will be observed that duties are levied only upon or in respect of a “succession” which term is defined in Section 2(m) as follows: “ (m) ‘succession’ means every past or future disposition of property, by reason whereof any person has or shall become beneficially entitled to any property or the income thereof upon the death of any deceased person, either immediately or after any interval, either certainly or contingently, and either originally or by way of substitutive limitation, and every devolution by way of any beneficial interest in property, or the income thereof, upon the death of any such deceased person, to any other person in possession or expectancy, and also includes any disposition of property deemed by this act to be included in a succession;’’ Clause (n) of Section 2 defines a “successor” as “the person entitled under a succession.” ...

On January 1st, 1939, an agreement was made whereby Better • Proprietaries Limited became the sole distributors in Canada of the respondent’s products. ... This demand not being complied with, the information was filed in the Exchequer Court under the provisions of section 108 of the Act, the first four subsections of which read as follows:— " 108. 1. ... Plumstead District Board of Works (1885), 10 A.C. 229 at 235 appears to be particularly appropriate:— "And if the legislature says that a certain authority is to decide, and makes no provision for a repetition of the inquiry into the same matter, or for a review of the decision by another tribunal, prima facie, especially when it forms, as here, part of the definition of the case provided for, that would be binding. ‘ ‘ In any event it is quite clear that the Minister acted honestly and impartially and that he gave the respondent every opportunity of being heard, and in fact heard all it desired to place before him. ...