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., the price from dealer to consumer), the fair retail value and sales tax allowance, concluded with a paragraph: hereafter if we find that sales are being made at prices less than those suggested above, we shall give consideration as to whether such sales are loss leader sales and assess our position as it relates to the marketing of our products. ... Although the learned trial judge on the same page of his reasons said: The substance of the third count is that the accused within the same period of time by actions taken [sic] place partly in Metropolitan Toronto, partly in the City of Vancouver, unlawfully by agreement, threat, promise or other means attempted to induce Army and Navy Department Stores to resell… (The underlining is my own.) when he concluded his consideration of the third count, he said: The evidence as to inducement on this count does not bear that quality of certainty that ought to exist in the case of a criminal charge and it will therefore be dismissed. ...

After the expiration of the thirty days mentioned in section 492 the council, at its first general sitting, or the board of revision at a meeting held on the day and at the time stated in a public notice of at least five days, shall take into consideration and decide all the complaints made under section 495. ... In my view, these provisions are sufficiently general to allow a taxpayer like the appellant to complain of the roll as drawn up on the ground that' the roll deprives it of the exemption to which it is entitled under s. 523 of the Cities and Towns Act, and the members of the council or the board of revision must take this complaint under consideration. ...

The others do not require elaborate consideration. As to ground no. 4, I cannot agree that the Act infringes upon the exclusive legislative jurisdiction of the Parliament of Canada to impose customs and excise duties. ... The mere insertion, by the legislature, of the phrase in section 4 of the Act ‘‘a tax in respect of the consumption of such tobacco” is not conclusive but upon consideration it appears to me that the tax is imposed upon the very person it is intended should bear it and who, in the ordinary course, will not be able to pass it on. ...

But this textual clue that the rebuttal of the presumption has retroactive effect is reinforced by wider considerations. ... The wording is certainly not determinative on its own, but this textual clue is, in our view, reinforced by the wider considerations noted above. ... But this shift is rooted in the specific language of the C.C.Q. and is motivated by different policy considerations. ...

All of these considerations, to my mind, call for caution and cast doubt on the wisdom of deciding this point. [64]                           I will not dwell on the absence of authority — Rothstein J. cites none on this point — other than to observe that the Court is generally assisted by reasons of other courts on points that it decides. ...

(e) the transferee and transferor are jointly and severally liable to pay under this Act an amount equal to the lesser of   (i) the amount, if any, by which the fair market value of the property at the time it was transferred exceeds the fair market value at that time of the consideration given for the property, and   (ii) the aggregate of all amounts each of which is an amount that the transferor is liable to pay under this Act in or in respect of the taxation year in which the property was transferred or any preceding taxation year.                      ...

There is a further consideration which confirms the view to which I have come, as above expressed. ...

In light of these considerations, I simply cannot imagine that a corporation would not insure the assets of the corporation in its own name. ...

Secondly, it must examine certain accepted anomalies to see whether they fairly cover the objects under consideration. ...

Now the word "railway" imports locomotion on or over "rails," furnishing a service within fixed and rigid limits: and precise language would be necessary to bring within its scope transportation operations by means of power and vehicles unknown when the legislation was first enacted, with a service of a highly mobile character and involving different considerations of public policy. ...