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Pioneer Laundry & Dry Cleaners Ltd. v. The Minister of National Revenue, [1939] S.C.R. 1 Supreme Court of Canada Pioneer Laundry & Dry Cleaners Ltd. v. ... Section 5 of the Income War Tax Act provides that “‘Income’ * * * shall * * * be subject to”, as exemption and deduction, “such reasonable amount as the Minister, in his discretion, may allow for depreciation * * *.” ... There shall be assessed, levied and paid upon the income during the preceding year, of every person (a) residing or ordinarily resident in Canada during such year; * * * 2. ...

& Co. v. Minister of National Revenue, [1947] S.C.R. 157 Date: 1947-02-0 4 D. ... [Page 158] Section 5 (1)(a) of the Income War Tax Act, as amended in 1940, provides that “the Minister in determining the income derived from * * * timber limits may make such an allowance for the exhaustion of the * * * timber limits as he may deem just and fair * * *”; while, in the Revised Statutes, paragraph (a), contained the words “shall make” instead of “may make.” ... The Minister has a duty to fix a reasonable amount in respect of that allowance * * * That decision was made under section 5 (1) (a) prior to the amendment thereof in 1940. ...

McCabe, for the appellant.                      J. Douglas Carr, for the respondent.                      ... B‑3.   18.               Section 78(4) of The L’écoute Compensation Act provides:                      78 ... John.                      Solicitors for the intervener L’écoute Compensation Board of Ontario: Weir & Foulds, Toronto.                      ...

Respondents   and   The Minister of National Health and Welfare                                  Respondent   Indexed as:  Eli Lilly & Co. v. ... In addition to the common issue of interpretation, each case raises a number of other issues, which I shall endeavour to deal with appropriately as they arise.               ... [Emphasis added.]       105                            The Merck & Co. v. ...

Sylvan Lake Golf & Tennis Club Ltd., [2002] 1 S.C.R. 678, 2002 SCC 19   Performance Industries Ltd.                            Appellants/Respondents on cross-appeal and Terrance O’Connor   v.   Sylvan Lake Golf & Tennis Club Ltd.                ... Sylvan Lake Golf & Tennis Club Ltd.   Neutral citation:   2002 SCC 19.   ...

At page 618, I observed, * * * Leprohon v. The City of Ottawa [9] * * * was decided in 1877. ... It would seem that the tax is “the exaction * * * of a percentage duty on services” of which Lord Cave said that it “would ordinarily be regarded” and should be classified “as indirect taxation”— City of Halifax v. ... Attorney-General for Canada [55], where Lord Haldane said: * * * If the statute is ultra vires as regards the first class of cases, it has to be pronounced to be ultra vires altogether. ...

The amount awarded in each Court under each of the several heads of damages is set out below: Pecuniary Loss     (a) Cost of Future Care Trial Appellate Division —special equipement $14,200 $14,200 —monthly amount 4,135 1,000 —contingencies 20% 30% —capitalization rate 5% 5% —life expectancy 45 years 45 years   $735,594 $164,200 (b) Loss of Prospective Earnings —level of earnings     $ 830     $1,200 —basic deduction to avoid duplication between the award for future care and that part of the lost earnings that would have been spent on living expenses         440         — Net $390 $1,200 —contingencies 20% 20% —work span 30.81 30.81 —capitalization rate 5% 5% Total $ 59,539 $175,000 Non-Pecuniary Loss     —Pain and Suffering $150,000 $100,000 —Loss of Amenities     —Loss of Expectation of Life     Special Damages $77,344 $77,344   [Page 235] Liability is not an issue. ... Pecuniary Loss   (a) Cost of future care   —special equipment $14,200 —amount for monthly payments (monthly amount $4,135: life expectancy 45 years; contingencies 20%; capitalization rate 7%     557,232   [Page 266] (b) Prospective loss of earnings   (monthly amount $564; work span 30.81 years; contingencies 20%; capitalization rate 7%)   $ 69,981 2. Non-pecuniary Loss   —compensation for physical and mental pain and suffering endured and to be endured, loss of amenities and enjoyment of life, loss of expectation of life       100,000 Total General Damages $741,413 Rounded off at $740,000   To arrive at the total damage award, the special damages of $77,344 must be added to give a final figure of $817,344. ...

The by-laws, dealing with the rights of the preference shareholders, provided that such shares shall be "entitled out of * * * net earnings * * * to cumulative dividends at the rate of seven per cent. per annum for each and every year in preference and priority to any payment of dividends on common stock and further entitled to priority on any division of the assets of the company to the extent of its repayment in full at par together with any dividends thereon then accrued due and remaining unpaid. ... Such by-laws may provide that the holders of shares of such preference stock shall have the right to select a certain stated proportion of the board of directors, or may give them such other control over the affairs of the company as is considered expedient. * * * * 49. ... The language of the letters patent the said increased capital stock * * * shall be preference stock entitled out of any and all surplus net earnings whenever ascertained to cumulative dividends * * * in preference and priority to any payment of dividends on common stock is claimed by the appellants to limit the preference holders so far as dividends go to the rate of 7 per cent provided. ...

Acts, 1867 to 1946, "shall apply to the Province of Newfoundland * * * except in so far as varied by these terms," the repeated references to the B.N.A. ... Act divides the entire legislative field between the Parliament of Canada and the legislatures of the provinces, or as it is stated by Lord Hobhouse: * * * an Act of Parliament which makes an elaborate distribution of the whole field of legislative authority between two legislative bodies * * * Bank of Toronto v. ... In so far as its powers were powers of regulation, they have passed to the Dominion Parliament * * * the disposal of property and the exercise of the power of regulation. ...

Deloitte & Touche v. Livent Inc. (Receiver of), 2017 SCC 63, [2017] 2 S.C.R. 855       SUPREME COURT OF CANADA   Citation: Deloitte & Touche v. ... (Receiver of), 2017 SCC 63 Appeal Heard: February 15, 2017 Judgment Rendered: December 20, 2017 Docket: 36875   Between:   Deloitte & Touche (now continued as Deloitte LLP) Appellant   and   Livent Inc., through its special receiver and manager Roman Doroniuk Respondent  - and-   Canadian Coalition for Good Governance and Chartered  Professional Accountants of Canada Interveners         Coram: McLachlin C.J. and Karakatsanis, Wagner, Gascon, Côté, Brown and Rowe JJ.   ... (Wagner and Côté JJ. concurring)     Note: This document is subject to editorial revision before its reproduction in final form in the Canada Supreme Court Reports.       ...