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A further question arises, was the expenditure under consideration “exclusively” incurred in earning income? ... In coming to a conclusion upon that question in this case, I find the many decisions referred to by counsel of little assistance, as the enactments under consideration in them are expressed in terms varying, if not entirely different, from the Income War Tax Act. ... In any consideration of this question, a certain degree of latitude must, I think, be allowed. ...

The point in issue now before us did not arise for consideration in that case. ... What has already been said disposes of the suggestion that the income is income of anyone other than the unascertainable aged and deserving poor of Colne and I do not find any assistance in the English cases referred to, which deal with [Page 133] statutes expressed in terms totally unlike the enactment under consideration. ... Section 65 provides for the Court permitting any fact or statutory provision not set out in the notice of appeal or notice of dissatisfaction to be pleaded or referred to and empowers the Court to refer the matter back to the Minister for further consideration. ...

Since the procedure adopted by the Corporation in exercising its rights is clearly civil in nature, according to the very terms of the statute authorizing such procedure, the provisions of s. 41 (3) cannot apply, for that section has nothing to do with civil proceedings, and it follows that, subject to a consideration of the second ground submitted by respondents, this Court has jurisdiction under the present s. 36 to hear this civil suit, in which, prima facie, the matter in controversy in the appeal exceeds $10,000. ... There were circumstances, in the consideration of these two cases, which could be relied on in one case and not in the other. * * * To decide whether this Court has jurisdiction we must therefore look at the amounts in the two actions. ... The provincial statutes governing the claims involved in Cousins and La Duchesse Shoe expressly authorized the joinder of several claims in one action, and this Court held that this was not to be taken into consideration in determining its jurisdiction. ...

Appellants contended that the opinion of the Tariff Board in a former appeal (No. 363) that Clorox was not properly classifiable under Tariff Item 219 a, formed an estoppel per rem judicatam to a consideration of the same issue in the present appeal (No. 398). ... Dear Sir, The Department has had for consideration a number of materials sold under different trade marked names, consisting of Sodium Hypochlorite in Solution. ... First it was contended that the opinion of the Tariff Board in Appeal No. 363 formed an estoppel per rem judicatam to a consideration of the same issue in Appeal No. 398. ...

The agreement provided for the sale to Sumitomo of shares of the Company, the consideration to be used by the Company to complete exploration of the ore bodies and, in particular, to explore an anomaly lying between the Jersey and East Jersey zones which, were it found to have contained sufficient tonnage of commercial grade, might have necessitated a pit dealing with or including all three zones. ... On these findings, and after a consideration of the relevant authorities, the learned trial judge concluded that the Company had operated two distinct mines and that it was entitled to the tax benefit provided by subsection 83(5) in respect of the Jersey mine. ... At page 880, [266-7, 6200-1], Pigeon, J said: In my view, the decisive consideration in favour of the Minister’s decision is that the MacLean orebody was not developed as a separate mine. ...

:—It is rather important to notice that the sole point for consideration is whether or not the proceeding out of which this appeal arises falls within the description ‘"criminal cause’’ in the sense in which those words are used in sec. 36 of the Supreme Court Act. ... The penalty imposed by sec. 9 is recoverable in the Exchequer Court; and besides the consideration that proceedings on the Revenue Side of the Exchequer Court, now on the Revenue Sile of the King’s Bench, for the recovery of penalties for smuggling have been definitely held not to fall within the category of criminal proceedings, In re Hausmann [1909] 3 Cr. ... These considerations suggest, perhaps, that proceedings under the Income War Tax Act for the recovery of penalties for such defaults as are here in question, if considered from the point of view of that Act alone, lie in very debatable ground; on "‘the boundary line which divides civil from criminal matters” to use the phrase of Lindley L.J., in Attorney General v. ...

Nothing in this Act contained shall be so interpreted as to leave subject to action for recovery of damages as aforesaid, or to action of ejectment, or to deprivation of the estate or interest in respect of which he is registered as owner, any purchaser or mortgagee bona fide for valuable consideration of land, on the plea that his vendor or mortgagor may have been registered as proprietor through fraud or error, or may have derived from or through a person registered as owner through fraud or error; and this whether such fraud or error shall consist in wrong description of the boundaries or of the parcels of any land, or otherwise howsoever. ... That brings us to a consideration of the judgment in the action in an effort to ascertain what if any damages were in fact established. ... If the true amount of damages is to be ascertained, it may be necessary to take this amount into consideration. ...

There are, moreover, relevant considerations resting upon the circumstances that the respondents are a public body charged with the management and administration of property of the Crown in the right of the Dominion, and that their revenues are derived from charges collected in the course of such administra- tion, and from tolls levied under the authority of the Parliament of Canada, in respect of the use of the public harbour of Halifax of which the Crown, in the right of the Dominion, is proprietor, to which it will be necessary to advert. ... He seems to say that the point for consideration in such cases is whether or not the occupation ‘‘must be held to be’’ for "‘a proper Government use’’, and this appears to be adopted by Lord Bramwell at p. 79. ... It is quite evident that these considerations have no application in the present case. ...

A further question arises, Was the expenditure under consideration ‘‘exclusively’’ incurred in earning income? ... In coming to a conclusion upon that question in this case, I find the many decisions referred to by counsel of little assistance, as the enactments under consideration in them are expressed in terms varying, if not entirely different, from the Income War Tax Act. ... In any consideration of this question, a certain degree of latitude must, I think, be allowed. ...

The point in issue now before us did not arise for consideration in that case. ... What has already been said disposes of the suggestion that the income is income of anyone other than the unascertainable aged and deserving poor of Colne and I do not find any assistance in the English cases referred to, which deal with statutes expressed in terms totally unlike the enactment under consideration. ... Section 65 provides for the Court permitting any fact or statutory provision not set out in the notice of appeal or notice of dissatisfaction to be pleaded or referred to and empowers the Court to refer the matter back to the Minister for further consideration. ...