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The relevant provision of the Estate Tax Act is s. 9(8) (d) which reads as follows: 9.(8) A reference in this section to the situs of any property passing on the death of a person shall be construed as a reference to the situs of that property at the time of the death of that person, and, for the purposes of this section except sub-section (3), the situs of any property so passing, including any right or interest therein of any kind whatever, shall, where that property comes within any of the classes of property mentioned in paragraphs (a) to (d) of this section, be determined in accordance with the following rules: * * * (d) shares, stocks and debenture stocks of a corporation and rights to subscribe for or purchase shares or stocks of a corporation (including any such property held by a nominee, whether the beneficial ownership is evidenced by scrip certificates or otherwise) shall be deemed to be situated (i) in the province where the deceased was domiciled at the time of his death, if any register of transfers or place of transfer is maintained by the corporation in that province for the transfer thereof, and (ii) otherwise, in the place where the register of transfers or place of transfer nearest to the place where the deceased was ordinarily resident at the time of his death is maintained by the corporation for the transfer thereof; At the time of his death Adam Newton Leckie, hereinafter referred to as “the deceased”, was domiciled and ordinarily resident at Oakville in the County of Halton in the Province of Ontario. ... Solicitors for the respondent: Keith, Ganong, Mahoney & Keith, Toronto ...   [1] [1966] C.T.C. 310, 66 D.T.C. 5237. ...

It will be observed how closely these words correspond to those with which we are dealing ‘‘income in respect of which the taxes were so paid ’ \ In dealing with clause (d) and the words which follow it Kellock, J. said at pp. 417 and 418 [p. 337]:... ... It was argued by counsel for the Minister that the word ‘ lesser ’ ’ implies that either of the quantities to be compared may be the greater, but if paragraph (b) is read as appellant contends, the ‘‘proportion’’ therein described can never be greater than the ‘‘aggregate’’ mentioned in paragraph (a). ... Spruce Falls Power & Paper Co. Ltd., [1953] 2 S.C.R. 407; [1953] C.T.C. 325 on which both parties have relied. ...

It was a special alloy for which we had no orders during that period. ’ ’ At p. 284 Mr. ... Under this system it is assumed that the items in the inventory first received are the first used, or, as expressed by the letters ‘ ‘ f.i.f.o. ’ ’, first-in-first-out. ... Total Jan. 1, 1937 802,697 lbs. 9.466e $ 75,983.30 Jan. 1, 1938 17,577 ** 11.191 1,967.04 Jan. 1, 1939 639,807 ‘‘ 10.443 66,847.04 Jan. 1, 1940 973,477 ‘‘ 11.036 107,432.92 Jan. 1, 1946 3,151,684 ‘‘ 11.5 362,443.66 Jan. 1, 1948 2,205,765 “* 11.5 253,662.97 The foregoing figures show that on December 31, 1947, the total inventory of copper was 14,291,007 pounds and the cost thereof $1,355,836.93. ...

The draftsman has not been precise in the language ‘‘within three years of the death’’ if he intended ‘‘prior to’’ as in paragraph (c) or “ before’ ‘ in (d); but I take it that he did. ... He adds: " " the only exception I can find to that principle is that a marriage consideration is treated as if it were a gratuitous title for this purpose.’’ It is pertinent also that the terms " " predecessor ” and "‘successor’’ apply to section 3 but not expressly to 2(m) in which the word ‘‘death’’ is not restricted to the person from whom the property is derived; and in the same case the view of Jessel, M.R., was that property transferred for valuable consideration could not be said to be ‘‘derived’’ from the owner. ...

Whether art. 960 of the Code applied or not, whether the deed of disclaimer was effective or not to transfer or deliver the property, there was a succession either under s. 3(4)   or under s. 3(1)   (c). ... Il s'agirait donc d'une "succession" visée par l' art. 3(1)   (c) et (4)   de la Loi fédérale sur les droits successoraux   de 1945 et amendements. ... The institute, some three years prior to her death, having effectively renounced any right to dispose of the substituted property, s. 3(4)   of the Dominion Succession Duty Act   could have no application. ...

& Company and The Deputy Minister of National Revenue for Customs and Excise. ... Tariff. 219a Non-alcoholic preparations or chemicals for disinfecting, or for preventing, destroying, repelling, or mitigating fungi, weeds, insects, rodents, or other plant or animal pests, n.o.p.:—       (i) When in packages not exceeding three pounds each, gross weight Free 20 p.c. 25 p.c. (ii) Otherwise …………………………. Free 7½ p.c. 15 p.c.   British Preferential Tariff. ...

Schedule III referred to, includes " " newspapers and quarterly-monthly, bi-monthly and semimonthly magazines and weekly literary papers unbound.” ... The term newspapers ” is not defined in the Act and while we were referred to various definitions in other Dominion and provincial statutes, the statement of the present Chief Justice, in delivering the judgment of the Court in Mun-Bingham Printing Co. ...

By regulation 26, “if any company * * * makes distribution of or assigns to its shareholders assets consisting of taxable securities such distribution or assignment shall be deemed to constitute a sale, transfer or assignment of such securities within the meaning of the Act”. ... By section 1 (b) of the Act, it is provided that “‘security’ shall include (i) any share of capital stock or debenture stock and any bond or debenture issued by any * * * company”. ... Solicitors for the appellant: Holden, Murdoch, Walton, Finlay & Robinson. ...

Yours very truly,                                                                                                                SMITH, NIXON & CO.                                                                                                                ... Solicitors for the appellants: Carrick, O’Connor, Coutts & Crane, Toronto. Solicitors for the respondent: McMillan, Binch, Toronto.   ...

Customs duties—50 & 51 V. c. 39, items 88 and 173—Exemption from duty—Steel rails for use on railways—Application to street railways. ... —The appellant is a railway company incorporated under an Act of the Legislature of the province of Ontario passed in 1892, which gave it power— To acquire, construct, complete, maintain and operate a double or single track street railway in the city of Toronto and * * * * * [Page 26] To acquire privileges to build and operate surface railways within the limits of any municipal corporation in the county of York over roads within the same. ... Solicitors for the appellant: Kingsmill, Saunders & Torrance. Solicitor for the respondent: Frank E. ...