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M. le juge Locke, parlant pour la Cour, dans la cause Sutton Lumber & Trading Co. ... For the following years, the dates of the original assessments, re-assessments, notices of objection and notifications in reply are as follows: Taxation Dates Notice of years Assessment Re-assessment Objection reply 1951 May 15,1952 Aug. 14,1956 Sept. 5,1956 June 17, 1957 1952 June 3, 1953 «6 66 cc 66 “ 66 66 «6 66 1953 ‘6 4,1954 “ 66 66 u u é6 66 u rT 1954 “ 17,1955 cc « 6 CR u «ec ‘kk ce In 1956, the Minister re-assessed the appellant under the provisions of Section 42 of The 1948 Income Tax Act for the taxation years involved. ... M.N.R., [1954] C.T.C. 367, the President of this Court stated at page 373: “... ...

See. 73 states that " " No goods shall be removed from warehouse for consumption unless upon the payment of the full amount of duty accruing thereon.” ... It provided, however, that the gallonage tax in respect of beer should not be payable "‘when such goods are manufactured for export, under regulations prescribed by the Minister of Customs and Excise,” and that the sales tax should not be payable on ‘‘ goods exported, ‘ ‘ with a provision for a refund on ‘ 4 domestic goods exported under regulations’’ similarly provided. ... Macferlan (1760) 2 Burr. 1005 at p. 1009, where any notion of an actual contract was excluded, that "" where a defendant has received money which in justice and equity belongs to the plaintiff, under circumstances which render the receipt a receipt by the defendant for the use of the plaintiff, ‘ ‘ an action for money had and received may be maintained. ...

Ross & Coulter, [1948] 1 All E.R. 616 at p. 625, per Lord Thankerton. 13. ... & W. 191, per Parke, B. B. Canadian Cases on Interpretation of Taxing Statutes 1. ... & G. Grant Construction Co. Ltd., 47 W.W.R. 125 at 128, per Munroe, J. 5. ...

By that agreement, certain provisions of the first agreement of October 2, 1944 (Tab 8), were incorporated therein, and it was provided that upon the death of *‘ Y ” and “W”, “ T ”, if then a partner, should be exclusively entitled to the management and control of ‘‘Q and Co.’’ ... Nelson & Cox (1834), 3 M. & K. 1; Byrne v. Reid, [1902] 2 Ch. 735. ... It is pointed out that in this case the whole income of ‘‘Q and Co. ’ ’ was earned by the active partners and it is submitted, therefore, that the assessments as made were correct. ...

The discussions and correspondence + we have had indicate that the views of Departmental officials on this matter or quite firmly held. ... That letter reads in part as follows: If you wish the Life Department figures to be taxed under Section 30 of the Income Tax Act, the approximate taxes thereon- would be: 1959 (re $ 1,746.00) $ 380.91 1960 (re $22,179.00) $4,112.81 1961 (re $23,314.00) $4,198.00 At the same time the Casualty taxable amounts would be subject to tax at usual corporation rates by a separate calculation. As an alternative, if you prefer, and on the assumption you confirm the figures in the first paragraph, we are prepared to assess as follows: 1959 1960 1961 Life $ 1,372.00 ($. 1,447.00) $ 18,150.00 (Loss) Casualty 24,018.50 108,855.67 282,304.34 Taxable Amount $25,385.50 $107,408.67 $300,454.34 These taxable amounts would be taxed at the usual corporation rates set forth in Section 39 of the Income Tax Act and the rate as provided by the Old Age Security Act. ...

The mine is situate in the township of Mattawan in the Province of Ontario and is generally referred to as the ‘‘ Purdy mine ’ ’, by reason of the mica deposits on the property having been discovered in the winter of 1941-42 by a young prospector named Justin Purdy. ... Also the place from which such minerals may be obtained by excavation. ’ ’ Halsbury (Hailsham Edition), Volume 22, at page 526 states the word ‘‘mine’’ may sometimes include not only mineral de- posits but also so much of the adjoining strata, whether superjacent or subjacent, as may be necessary to remove for the purpose of working the mineral. ... The element of ‘‘ministerial discretion” was embodied in the legislation by authorizing the Minister to 41 determine which mines whether new or old ’ ’ qualified for the exemption. ...

Ltd. fit cession de ses biens et entre autres céda à Canadian, < Chemical & Cellulose Co. ... Le paragraphe (f) de la réponse à l’avis d’appel pourrait, jusqu’à un certain point, être invoqué en faveur de cette soumission, lequel paragraphe — dans le but de sauver du temps — il est bon, Je crois, de éter:: “ (f) Le 23 décembre 1957, cette créance fut annulée par Canadian Chemical & Cellulose Co. ... Malone, CSM/os Secretary’’ En ce qui a trait à la lettre Exhibit R-2 précitée, le témoin Malone a témoigné comme suit (p. 49): ‘ ‘ Q. ...

THAT this Agreement and everything herein contained shall enure to the benefit of and be binding upon the parties hereto and their respective heirs, executors, administrators, successors, and assigns. ’ ‘ Annexed to this agreement is a ratification reading as follows: " We, the undersigned holders of Preference Shares in the Capital Stock of UNITED SERVICE CORPORATION LIMITED, hereby ratify, sanction and confirm the attached agreement dated the ‘9th’ day of December, A.D. 1944, made between the said Company and Fred C. ... Attached to the note in question is a document entitled ‘ " Conditions ‘ the only provisions whereof offering any interest in the present case read thus: "‘1. ... Plaxton and Varcoe, in their Treatise on the Dominion Income Tax Law, second edition, make the following comments (p. 168): "" Received and Accrued. ...

In the forms attached to the assessments, it was stated: " " You are deemed to be in the business of lending money and purchasing mortgages at a profit, and under section 3(a) and section 4 of The Income Tax Act, to be taxable on the profits therefrom. ‘ ‘ It appears that the full amount of the tax levied by the assessments in dispute has been paid under protest. ... Mac- naghten, J., on appeal, held that it was not an operation within the meaning of " " trade” because there was no "‘dealing’’ in the policies in the sense of their being bought and sold again, since they were bought to keep and not to sell. ... These were the indicia of trade, or the manner in which Barry " " organized himself in a commercial and mercantile way ’ ’ which resulted in the finding that he was engaged in a concern in the nature of trade. ...

Edouard Gagnon leur subrogé-tuteur. ’ ’ L’article premier statue que: ‘‘ Le partage des biens de la succession de J. ... (a) ventes supprimées — $23,702.42 (b) escompte supprimé 6,668.18 (c) achats et dépenses fictifs 24,892.38” Il est encore allégué par l’appelant que l’intimé, héritier ab intestat de feu J. Ulysse Ste-Marie, ‘‘... s’est rendu coupable de mauvaise représentation et fraude en faisant défaut de déclarer dans son rapport pour l’année d’imposition 1956 les revenus supprimés par la succession J. ...