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Appellant, a company, by an agreement sold its assets to another company, part of the consideration being payment by the latter of a sum to be satisfied by the allotment and issue by the purchasing company of 144,950 shares of its capital stock to shareholders of appellant pro rata. ... The appellant sold its assets and the consideration therefor was the 144,950 shares of the capital stock of Canada China [Page 93] Clay and Silica, Limited. ... That was the consideration for the sale, as these shares represented the purchase price paid for the property of the appellant company. ...

After consideration of all the arguments to the contrary, I have concluded that the effect of this agreement is to make the distributor merely an agent of the Company for the sale of the goods that are in issue in this appeal. ... [Page 494] In determining that question their Lordships treated the word " derived " as synonymous with " arising' or accruing ", and a decision that some income was earned in New South Wales, where it arose or accrued from a trade carried on therein or was derived from lands of the Crown, or arose or accrued from any other source, can, in my view, have no application to the consideration of a statute which imposes a tax upon " the income earned within the province. ... Commissioner of Taxes [16] is illuminating although I am not unmindful of the difference in the matters there under consideration from those at bar. ...

., as he then was, took into consideration a report of a commission under the circumstances there existing, but only for the purpose of showing what was present to the mind of Parliament. ... Many cases were cited, pro and con, which have received careful consideration with the result that we think the report should be admitted in evidence in so far only as it finds facts which are relevant to the ascertainment of the said alleged purpose and the effect of the enactment. ... Indeed, having reached the view that the Act under consideration was ultra vires of the Legislature, this Court did not and did not have to concern itself with the by-law, or any matters related to its adoption. ...

., as he then was, took into consideration a report of a Commission under the circumstances there existing, but only for the purpose of showing what was present to the mind of Parliament. ... Many cases were cited, pro and con., which have received careful consideration with the result that we think the report should be admitted in evidence in so far only as it finds facts which are relevant to the ascertainment of the said alleged purpose and the effect of the enactment.’’ ... Indeed, having reached the view that the Act under consideration was ultra vires the Legislature, this Court did not and did not have to concern itself with the by-law, or any matters related to its adoption. ...

After consideration of all the arguments to the contrary, I have concluded that the effect of this agreement is to make the distributor merely an agent of the Company for the sale of the goods that are in issue in this appeal. ... In determining that question their Lordships treated the word ‘‘derived’’ as synonymous with "‘arising or accruing’’, and a decision that some income was earned in New South Wales, where it arose or accrued from a trade carried on therein or was derived from lands of the Crown, or arose or accrued from any other source, can, in my view have no application to the consideration of a statute which imposes a tax upon "‘the income earned within the Province.” ... Commissioner of Taxes, [1908] A.C. 46, is illuminating although I am not un- mindful of the difference in the matters there under consideration from those at bar. ...

Whether this is the case is assessed by looking at considerations such as the magnitude of the fine, to whom it is paid, whether its magnitude is determined by regulatory considerations rather than principles of criminal sentencing, and whether stigma is associated with the penalty.                       ... This is not the case: it ignores the other considerations relevant to the exercise of this Court’s discretion. ... Whether this is the case is assessed by looking at considerations such as the magnitude of the fine, to whom it is paid, whether its magnitude is determined by regulatory considerations rather than principles of criminal sentencing, and whether stigma is associated with the penalty: see, e.g., Canada (Attorney General) v. ...

The burden is upon the claimant to establish that the application is an appropriate one for the superior court's consideration. ... Rahey, to establish that the application is an appropriate one for the superior court's consideration.   17.               ... I believe that the same factors which are relevant and entitled to consideration in relation to an alleged violation of one right may also be relevant and entitled to consideration in relation to an alleged violation of another. ...

The next matter for consideration is the constitutional validity of s. 10 which is the provision which affects the appellants. ... However, economic considerations are not invariable touchstones of legal incidence. ... The Act under consideration is a tax upon income. There is no suggestion that it is aimed at the regulation of interprovincial or international trade. ...

They would include matters such as the public servant’s identification and consideration of alternative decisions that could be made. ... They might include the full range of policy options for a given decision, comprising all conceivable alternatives, or may only list a subset of alternatives that in the public servant’s opinion are most worthy of consideration. ... CLA: The Commissioner may quash the decision not to disclose and return the matter for reconsideration where: the decision was made in bad faith or for an improper purpose; the decision took into account irrelevant considerations; or, the decision failed to take into account relevant considerations. ...

I do think, however, that some consideration must be given to the term “substantive right” which appears in the definition of “final judgment” in the Federal Court Act and in the definition of the similar phrase in the Supreme Court Act. ... There are so many considerations that enter into a refusal to give leave as to make [Page 647] the matter one peculiarly for the experienced judgment of the Court from which leave is sought. ... It is my view that considerations of judicial comity should operate in this respect, and I do not think they should depend oil whether or not reasons are given for refusing to hear an appeal. ...