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While overseas, the appellant maintained a bank account and a safety deposit box in a bank in Ottawa which were operated on his behalf in connection with his Canadian income and Canadian securities under Power of Attorney given to his father. ...

The Province did not appeal from the order of June 4, 1957; and in the final apportionment by this Court of the compensation, as between the appellant and the City, the only variations from the final decision made in that connection by Judge Pottier on April 27, 1959, were to award the City $96,240 rather than $50,000 allowed by Judge Pottier, and to strike out the allowance for compulsory taking. ...

In the income tax returns for 1958, 1959 and 1960 the expenses and revenues in connection with the passageways were treated no differently than they were treated in the published financial statements. ...

I agree that the meaning of the word “structure” must be determined in relation to its use in the paragraph in question here, but I think it is proper to consider what has been considered to be a structure in connection with other taxing statutes. ...

Clause IV of the will is summarized in the stated case as follows: IV I GIVE DEVISE AND BEQUEATH the remainder of my property and estate of every nature [Page 144] and kind and wheresoever situate to my Trustees upon the following trusts, namely: (1) To pay my just debts, funeral and testamentary expenses and all succession duties, estate and inheritance taxes that may be payable in connection with any gift or benefit given by me to any persons either in my lifetime or by survivorship or by this, my Will or any codicil thereto, it being my intention that all such debts, expenses, duties and taxes shall be paid out of my general estate so that all benefits and dispositions given or made by me in my lifetime or by my Will shall be free and clear therefrom. (2) As soon as possible after my death to pay the following legacies: * * * (3) (a) to pay to my daughter, Mary Daintry Cole, the sum of Three Hundred Thousand Dollars ($300,000.) or, at her option, to transfer to her stocks and securities of equivalent value for the whole or part of same sum. (4) To pay and transfer all the rest and residue of my estate to F. ...

In this connection, I would refer to what Cartwright J. (as he then was) said in North Bay Mica Co. ...

It is of some significance to note in this connection that the lands were entered in the books of the company in an account under the heading “Land for Resale”. ...

The remaining question is as to the liability of the respondent to business assessment under the provisions of s. 6 of The Assessment Act which, so far as it is necessary to consider the same, reads: (1) Irrespective of any assessment of land under this Act, every person occupying or using land for the purpose of, or in connection with, any business mentioned or described in this section shall be assessed for a sum to be called “business assessment” to be computed by reference to the assessed value of the land so occupied or used by him, as follows:— (e) Subject to clause j, every person carrying on the business of a manufacturer for a sum equal to 60 per cent of the assessed value, and a manufacturer shall not be liable to business assessment as a wholesale merchant by reason of his carrying on the business of selling by wholesale the goods of his own manufacture on such land. ...

I agree that the meaning of the word “structure” must be determined in relation to its use in the paragraph in question here, but I think it is proper to consider what has been considered to be a structure in connection with other taxing statutes. ...

Section 31 of the Act to constitute the Montreal Urban Community Police Department has no connection with the taking of disciplinary action as a result of the conduct of a police officer. ...