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Davis, who gave the decision of the Tax Appeal Board, and those briefly set out above, I would allow the appeal as to the shares in Leckie Enterprises Limited, dismiss the appeal as to the shares in Anglo-Newfoundland Development Company Limited and [Page 295] direct that the assessment be referred back to the appellant for re-consideration and re‑assessment in accordance with these reasons. ...

[Page 12] After a consideration of the record in the light of the full and helpful arguments of counsel I find myself so fully in agreement with the reasons and conclusion of Noël J. that I am content simply to adopt them. ...

All these considerations lead to the conclusion that the appeal to this Court from a decision of the Income Tax Appeal Board, whether by the taxpayer or by the Minister, is a trial de novo of the issues involved, that the parties are not restricted to the issues either of fact or of law that were before the Board but are free to raise whatever issues they wish even if different from those raised before the Board and that it is the duty of the Court to hear and determine such issues without regard to the proceedings before the Board and without being affected by any findings made by it. ...

The consideration for this grant, as set out in the sublease, consisted of (a) a payment of $100,000 per year to be made to the Province of Quebec, (b) the sublessee's share of the duties payable under the Quebec Mining Act, and (c) an overriding royalty on all iron ore and specialties shipped by the Sublessee under this Sublease from any mines upon the described lands (except iron ore and specialties shipped for the account of the Sublessor) and sold and delivered each year by the Sublessee, of seven per cent of the then competitive market price f.o.b. vessels at Seven Islands, Quebec (determined as provided in Section 2 of the Mutual Covenants of this Sublease) for each grade and kind of such iron ore and specialties, which the Sublessee binds itself to pay to the sublessor during the term hereof; provided however, that, in the event seven per cent of such competitive market price for any grade or kind of such iron ore or specialties shall be less than twenty-five cents a ton, then the overriding royalty on such iron ore and specialties shall be twenty-five cents a ton. ...

In my view, the decisive consideration in favour of the Minister’s decision is that the MacLean ore body was not developed as a separate mine. ...

With respect, it is my view that there is no relationship between that matter and the matter now under consideration. ...

Justice Gibson, I am unable to reach any other conclusion from a consideration of the combined effect of the two statutory provisions. ...

If on consideration of the words of the section in their ordinary sense, their true meaning appeared doubtful, as I think it does not, it would be proper to inquire what was the object which Parliament had in view as appearing from the circumstances with reference to which the words were used. ...

In construing the words quoted above from Section 2 of the Act, it is first to be observed that these words contemplate that a disposition will be made in respect of property; it is next necessary to have regard to the definition of “disposition” in Section 1 and the words which are relevant to the question before us appear to me to be: “(l)(f) ‘disposition’ shall mean (i) any means whereby any property passes or is agreed to be passed, directly or indirectly, from the deceased during his lifetime to any person.... without consideration in money or money’s worth.... and such means shall include; ’. ...

Although the point does not in any way govern our decision, we cannot properly proceed to the consideration of the substance of this contention without first observing that if the article sold by the respondents is not an article produced or manufactured in Canada within the meaning of sec. 86, it is difficult to understand upon what ground it can be contended that it is an article "manufactured or produced’’ within the meaning of sec. 87. ...