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Whenever goods mentioned in Schedules I and II of this Act are imported into Canada or taken out of warehouse, or manufactured or produced in Canada and sold, there shall be imposed, levied and collected, in addition to any other duty or tax that may be payable under this Act or any other statute or law, an excise tax in respect of goods mentioned (a) * * * (b) In Schedule II, at the rate set opposite to each item in the said schedule. ... Solicitors for the appellant: Symons, Heighington & Shaver. Solicitor for the respondent: W. ...

In view of the decision in the Insurance ease of 1932 (Re Insurance Act & Special War Revenue Act, A. ... No British company shall transact the business of insurance in Canada, save as hereinafter expressly provided, unless it is registered and holds a certificate of registry from the Minister. ’ ‘ Section 118 requires, inter alia as a condition of registration, that a British company shall make a deposit with the Minister in any of the securities specified in s. 55 of the Act in the following sums, namely: «(i) for a certificate of registry to transact the business of life insurance or fire insurance, the sum of one hundred thousand dollars, and "‘ (ii) for a certificate of registry to transact any other class of insurance business, such sum as the Treasury Board may determine. ’ ‘ It appears then that by this legislation a British company is prohibited from making any contract of insurance in Canada, that is to say in any Province of Canada, and from performing in any such Province any act of inducement to enter into any such contract, or any act relating to the performance of any such contract, or rendering any service connected with any such contract in any such Province, unless it is registered, and among the conditions of such registration is that just mentioned. ... The interrogatory referred to us should be answered ‘‘ Yes, in its entirety. ” ...

The Company will make an annual contribution of a sum based upon the ratio of its profits to invested capital which will adjust the total monthly contributions made by the Company to the following schedule:   Company Contribution Per Cent of Profits as per cent of to Invested Capital Member Contribution Up to but less than 11% 50% 11% but less than 12% 55% 12% but less than 13% 60% 13% but less than 14% 65% 15% or over 75% 14% but less than 15% 70% 'Invested Capital' shall mean the total of all Capital Stock and Surplus (or equivalent) accounts and Long Term Debt of the Company as of the beginning of the preceding calendar year, as reflected in its printed Annual Report to stockholders. 'Profits' shall mean the Company's Net Income after taxes for the preceding calendar year, as shown in its printed Annual Report to stockholders. ... Year Section IV Section IV   Part A Part B   Monthly Annual  1953 $ 120 None 1954 388 None 1955 903 None 1956                              1,738 $ 84 1957                              3,146 None 1958                              4,175 None 1959                              8,592 None   $19,062 $ 84 Section 79(1) of the Income Tax Act reads: 79 (1) In this Act, an 'employees profit sharing plan' means an arrangement under which payments computed by reference to his profits from his business or by reference to his profits from his business and the profits, if any, from the business of a corporation with whom he does not deal at arm's length are made by an employer to a trustee in trust for the benefit of officers or employees of the employer or of a corporation with whom the employer does not deal at arm's length (whether or not payments are also made to the trustee by the officers or employees), and under which the trustee has, since the commencement of the plan or the end of 1949, whichever is the later, each year allocated either contingently or absolutely to individual officers or employees, (a) all amounts received by him from the employer or from a corporation with whom the employer does not deal at arm's length, and (b) all profits from the trust property (computed without regard to any capital gain made by the trust or capital loss sustained by it at any time since the end of 1955), in such manner that the aggregate of all such amounts and such profits minus such portion thereof as has been paid to beneficiaries under the trust is allocated either contingently or absolutely to officers or employees who are beneficiaries thereunder. ...

Mallandain (1886) 18 Q.B.D. 276, where it was held that persons receiving profits from betting systematically carried on by them throughout the year, are chargeable with income tax on such profits in respect of a ‘‘vocation’’ under 5 & 6 Vict., ch. 35 (the Imperial Income Tax Act), Sched. ... "But I go the whole length of saying that, in my opinion, if a man were to make a systematic business of receiving stolen goods, and to do nothing else, and he thereby systematically carried on a business and made a profit of £2000 a year, the Income Tax Commissioners would be quite right in assessing him if it were in fact his vocation. ‘ ‘ The fact that in the official reports of the Queen’s Bench Division no such dictum is attributed to the learned Judge, would tend to shew that, assuming he used that language, he did not wish it to remain on record as a deliberate statement of his opinion. ... The rule in that regard is well stated in Hardeastle’s Statute Law, at page 126, the 3rd ed. as follows: ‘“But for certain purposes express language in statutes is absolutely indispensable, ‘ ‘ and of those specified the first-named is that imposing a tax. ...

This notice was ‘ ‘ that an application will be made to this Honourable Court or to a Judge of this Honourable Court on the day when this appeal comes on for hearing for leave to appeal to this Honourable Court, if such leave should be necessary,...”’ ... Counsel for the respondent agrees that the amount in controversy is under $500 and is a ‘‘sum of money payable to Her Majesty” within the meaning of paragraph (b) of Section 83 of the Exchequer Court Act (R.S.C. 1952, ¢. 98) but otherwise he opposes the application. In view of the importance of the question of law involved in the decision sought to be appealed from, I consider it desirable that it should be reviewed by this Court and accordingly grant leave to appeal. ‘“ In doing so, I must point out that, although this Court sometimes under special circumstances gives leave to appeal at the time an appeal is heard, it is very inconvenient and highly undesirable that applications for leave should be made at such a late date. ...

The answer to this question would seem to depend on whether the liability of the person to be assessed under subsec. (3) is unqualified, or is imposed only "‘to such extent as he has property’’ of the estate on behalf of which he is assessed " ‘ available for payment of such taxes,” the restriction expressly enacted in regard to lands held by trustees, agents, executors, or administrators by sec. 37(12) of the Ontario Assessment Act. ... That subsection is in these terms: 44 (3) Notwithstanding anything contained in this section or any other section of this Act, every agent, administrator, trustee, executor or person who collects or receives or is in any way in possession or control of income for or on behalf of an estate and which income is not wholly distributed annually shall be assessed, in respect of the income not so distributed, on behalf of the estate in the municipality wherein the testator was domiciled at the time of his death. ‘ ‘ Subsec. (4), likewise added in 1922, is as follows: “ (4) Income which has been assessed against any agent, administrator, trustee, executor or other person on behalf of an estate under the foregoing sub-section 3 shall not be again assessed, when received by the beneficiary or person entitled thereto. ‘ ‘ Although incorporated in sec. 13, subsec. (3) deals with a distinct subject-matter. ... The office of the words directing that the assessment shall be ‘‘on behalf of the estate 9 ‘ would rather seem to be to make clear—perhaps quite unnecessarily—the right of the person so assessed to recoupment out of the funds of the estate (R.S.O. 1914, c. 121, sec. 35), or as put by Mr. ...

The respondent was the owner of shares of the capital stock of The Security Loan & Savings Company. ... In other words, the respondent contended that the ‘ " income ’ ’ in section 22 of chapter 38 of the Statutes of 1936 refers to the "‘undistributed income’’ in subsection 1 of section 19 of the Income War Tax Act. ... Sections one, two, three, four, six, seven, eight, nine, ten, eleven, twelve, thirteen and sixteen of this Act shall be applicable to the income of the year 1935 and fiscal periods ending therein and of all subsequent periods. ‘ ’ CONTENTION OF THE RESPONDENT. ...

(a) ‘aggregate net value’ means the fair market value as at the date of death, of all the property of the deceased, wherever situated, together with the fair market value, as at the said date, of all such other property wherever situated, mentioned and described in section three of this Act, as deemed to be included in a succession or successions, as the case may be, from the deceased as predecessor, after the debts, incumbrances, and other allowances are deducted therefrom as authorized by subsection six of section seven and by section eight of this Act.’’ (‘ (e) ‘dutiable value’ means, in the case of the death of a person domiciled in Canada, the fair market value, as at the date of death, of all property included in a succession to a successor less the allowances as authorized by subsection six of section seven and by section eight of this Act and less the value of real property situated outside of Canada, and means, in the case of the death of a person domiciled outside of Canada, the fair market value of property situated in Canada of the deceased included in a succession to a successor less the allowances as authorized by subsection six of section seven and by sections eight and nine of this Act. ‘ ‘ "‘5.(1) Notwithstanding that the value of the property included in a succession to which each heir, legatee, substitute, institute, residuary beneficiary, or other successor is entitled, cannot in any case be determined until the time of distribution, nevertheless, for the purposes of this Act, all such property shall be valued as of the date of death, and such successor shall be deemed to benefit as if such property less the allowances as authorized by section eight of this Act were immediately distributed, and as if each successor benefited accordingly. ‘ ‘ In my opinion, the appellants are right in their contention that the value of the asset of the Fisher estate here in question falls to be determined under the provisions of s. 2(a) and (e) and s. 5(1), in other words, at the fair market value at the date of the death of Mary Catherine Fisher on the 23rd of October, 1943. ... The only regulation to which we were referred is regulation 19 which reads in part as follows: ‘19.(1) The value of every annuity, term of years, life estate, income, or other estate and of every interest in expectancy, shall be determined,— ***** (ii) if the succession depends on life contingencies, on the basis of interest as aforesaid, together with the standard of mortality as defined in Table II below, » » In my opinion, the terms of this regulation are thus expressly limited, as is s. 34 itself, to the valuation of the interests mentioned which are included in the succession, the duty in respect of which is being determined. Again, both a basis of interest and a standard of mortality enter into the computation and it is clear from Table II itself, which bears the heading, " 1 Standard of mortality prescribed for the purposes of section 34’’, that the basis of computation prescribed by the regulation is for use only under that section. ...

Solicitors for the appellant: Martineau, Walker, Allison, Beaulieu, Mackell & Clermont, Montreal. Solicitors for the respondent: St-Jean, Desruisseaux & Associates, Montreal ...   [1] [1978] 1 S.C.R. 275. [2] [1980] 1 S.C.R. 433. [3] [1947] A.C. 33. [4] (1887), 12 A.C. 575. ...

Sections 86(1) and 89(1) of the Excise Tax Act read, in part, as follows: 86. (1) There shall be imposed, levied and collected a consumption or sales tax of eight per cent on the sale price of all goods (a) produced or manufactured in Canada (i) payable, in any case other than a case mentioned in subparagraph (ii) hereof, 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, and (ii) payable, in a case where the contract for the sale of the goods (including a hire-purchase contract and any other contract under which property in the goods passes upon satisfaction of a condition) provides that the sale price or other consideration shall foe paid to the manufacturer or producer by instalments (whether the contract provides that the goods are to be delivered or property in the goods is to pass before or after payment of any or all instalments), by the producer or manufacturer pro tanto at the time each of the instalments becomes payable in accordance with the terms of the contract; * * * 89. (1) The tax imposed by section eighty-six of this Act shall not apply to the sale or importation of the articles mentioned in Schedule III of this Act. ...