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The Privy Council may have given some hope to a taxpayer in this connection by saying that “the result of their view [Page 42] may lead to anomalies”, and then adding that “it would indeed have absolved the Dominion Company from liability to pay sales tax on the six instalments which they in fact received and on which they paid tax” ([1947] 1 D.L.R. 1, at p. 5). ...

In arriving at its decision, the Board noted that the operation of such transformers resulted in one electric current entering the apparatus on a primary circuit and a new and different electric current leaving the transformer from a secondary circuit having been produced by the process of induction without any physical connection between the current in the primary circuit and the lower voltage current in the secondary circuit but the Board continued: To the Board, the principles established in these cases appear applicable to the issue between the parties in this appeal. ...

The Privy Council may have given some hope to a taxpayer in this connection by saying that “the result of their view may lead to anomalies’', and then adding that “it would indeed have absolved the Dominion Company from liability to pay sales tax on the six instalments which they in fact received and on which they paid tax” ([1947] 1 DLR 1 at 5). ...

Appellant contends that the transformers it uses in connection with the production and distribution of electricity are apparatus used directly in the manufacture or production of goods ’ ’ within the meaning of that provision. ...

As this was one per cent less than Leaseholds was required to pay under the option it held from the appellant, Leaseholds was required to account to the appellant for the one per cent difference which it did “by buying a 1% gross royalty from the Appellant at the price for royalty above set out, being $199,544.55 (after an adjustment to a payment received in 1949 by the Appellant in connection with the same transaction).” ...

There is, in my opinion, no accumulation in connection with a true depreciation reserve within the meaning of the statute. ...

It is clear that the question of whether or not a corporation is liable for business assessment in connection with the lands occupied by it, upon which its affairs are carried on, does not depend on whether or not a profit is being made. ...

There is also a degree of connection in directorate personnel but it is quite impossible to say, for instance, that the bauxite company does not function in its own right as a corporate body exercising discretion, directing its local affairs and generally serving the purpose for which its incorporation was intended. ...

Conversely, there is no principled basis to grant an offender the benefit of a punishment which has no connection to his offending conduct or to society’s view of his conduct at the time the court is called upon to pass sentence. ... These punishments are therefore tethered to two points in time that bear a deep connection to the offender’s conduct and criminality. ... The Court did not adopt a global approach in order to give an offender access to a punishment bearing no connection to the offender’s conduct or proceedings. ...

What happened in connection with these two contracts illustrates a situation by no means unique at that time, when contractors defaulted on their contracts to build a part or parts of the Canadian Pacific. ... Section 4 provides for the admission duty free of materials to be used in the original construction of ‘‘the Canadian Pacific Railway’’ and of a telegraph line in connection ‘‘therewith’’ and for all telegraphic apparatus required for the first equipment of ‘‘such telegraph line’’ as provided by para. 10 of the contract. ... The clause further obligated the Crown to admit free of duty certain rails and other material "‘to be used in the original construction of the railway, and of a telegraph line in connection therewith’’. ...