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The exemption of pipe lines by s. 3(1) of The Pipe Line Taxation Act extended only to pipe lines "situated outside of any city, town or village", and the pipe line here in question was within an area which, for assessment purposes, was considered to be a town; the word "town" in The Pipe Line Taxation Act was not limited to a town formally incorporated under The Town and Village Act. ... Since the assessor is to assess all taxable property within the boundaries of the district, which, for that purpose, is "deemed [Page 351] to be", i.e., as if it. were, a town incorporated by law, he must include the property in question; it is within an area which, in law, for assessment purposes, is considered to be within such a town. ...

That conclusion, however, would, in my view, be reached not because what was being considered was an extension of a previously existing mine but because on the facts as disclosed it could not by itself be regarded as a mine in the ordinary sense of the word. It will no doubt in every close situation become a matter of fact and degree whether or not what is being considered is a mine but to my mind the example I have put is far different from the present situation where all the elements necessary for a distinct mine appear to me to be present. ...

The appellant having requested the County Judge on the hearing of the said appeal to make a note of the questions of law to be considered and to state them in the form of a special case for a Divisional Court pursuant to the provisions of sec. 84 of the Assessment Act, the facts above set forth were so stated for the consideration of a higher court. ... The House of Lords then considered the matter and the judgment of the House was read by Viscount Dunedin, pp. 460-465, and while it said that ‘‘after all, the question is an individual one as to each particular hereditament’’, the appeal was determined upon the proper construction to be put upon the words of the statute. ...

This clause was considered in the case of Minister of National Revenue v. ... It can not be said here that the expenses of the appellant had been incurred in the process of earning the income and more particularly such expenses can not be considered as having been incurred ‘‘wholly, exclusively and necessarily’’ for that purpose. ...

Such a provision, they considered, was “plainly only what their Lordships in City of Victoria v. ... In the Bennett & White case the precise point here in question was neither raised nor considered. ... The effect of s. 129 of the British North America Act must be considered. ...

Howland C.J.O. also considered the American jurisprudence on border searches. ... Only a few lower courts have considered the issue of detention in the context of a search at customs. ... Southam Inc. standards that will be considered reasonable will be exceedingly rare.   48.                      ...

In a carefully considered judgment, by which the decision of the Minister of National Revenue affirming assessments made upon the respondent was set aside, Mr. ... In the present matter the franchise was sold outright, without any reservation, and thus the sale was of a different nature from that considered in Spooner’s case. While the agreement of June 6, 1940 referred to the percentages of the actual gross sales of gas as royalties, this, while a matter to be considered, is not decisive nor relieved us of the necessity of determining what was the real nature of the transactions. ...

While the appeal to the learned trial Judge 5 concerned the tax imposed upon the appellant in regard to all three of his activities and the appeal was dismissed, the reasons for judgment make it clear that in coming to the conclusion that the appellant was carrying on a business he had considered only the activities of the appellant in connection with the investment of his moneys. ... From this I infer that the learned trial Judge considered that the failure of the appellant to produce further evidence as to the manner in which he had carried on these activities in two or three of the years preceding and following 1940 justified the inference that he was selling securities at a profit and replacing them by others at lower prices, in the hope of disposing of them later at a profit, and that accordingly he was not merely investing his moneys in the manner indicated in the passage first above quoted. ... Under these circumstances, it can scarcely be suggested that the appellant intentionally held back any facts from the Court: if particulars of the investments made in these other years had been considered of importance the information could readily have been obtained on the cross-examination of the appellant. ...

During the course of the trial, the President intimated that he considered this decision inapplicable, and it would appear from his reasons for judgment that he adhered to that view. ... In the present case, the Minister has considered and determined the two matters mentioned in section 98 of the Special War Revenue Act. ... Even with these assumptions, we cannot be aware of all the reasons that [Page 186] moved the Minister and, in any event, his jurisdiction under section 98 was dependent only upon his judgment that the goods were sold at a price which was less,—not, be it noted, less than what would be a fair price commercially or in view of competition or the lack of it,—but less than what he considered was the fair price on which the taxes should be imposed. ...

During the course of the trial, the President intimated that he considered this decision inapplicable. and it would appear from his reasons for judgment that he adhered to that view. ... In the present case, the Minister has considered and determined the two matters mentioned in section 98 of the Special War Revenue Act. ... Even with these assumptions, we cannot be aware of all the reasons that moved the Minister and, in any event, his jurisdiction under section 98 was dependent only upon his judgment that the goods were sold at a price which was less,—not, be it noted, less than what would be a fair price commercially or in view of competition or the lack of it,—but less than what he considered was the fair price on which the taxes should be imposed. ...