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The trial of this matter was not conducted on any such issue and, in my view, the matter cannot justly be considered from that point of view on this appeal. ... The Minister considered that the MacLean workings were simply an extension of an old or existing mine into a new orebody and not a new mine within the meaning of s. 83(5) of the Income Tax Act. ...

The Court of Appeal considered that s. 55 of the Expropriation Act was applicable to the Crown, which had itself undertaken to comply with the Act. ... In disposing of this argument, the Court of Appeal considered the question of whether the right was a substantive or merely a procedural one. ...

Of course, the mere fact that the payment was made ‘under protest’’ is not conclusive but, when all the circumstances of the case are considered, it flows that the respondent clearly intended to keep alive its right to recover the sum paid (vide supra). ... The purpose of this litigation appears to have been to determine whether the product described as ‘‘mouton’’ was to be considered as a fur, and therefore subject to tax under the Act. ...

within the meaning of Schedule IIT is almost identical with that which was considered in the Pfizer case. ... In reaching this conclusion, T have not considered as particularly applicable either Sudeley v. ...

., [1952] A.C. 631, where the House of Lords was required to decide whether a gift to the Royal College of Surgeons was a charitable gift so as to avoid the application of the rule against perpetuities and in o doing considered one of the recitals in the Royal Charter of the College where it was stated: “It appears to be us that the establishment of a College of Surgeons will be expedient for the due promotion and encouragement of the study and practice of the said art and science ’ of surgery. ’ ’ At page 641 Lord Normand said: 66 the next step is to construe that recital. ... I am far from suggesting that all university alumni associations are ‘‘constituted exclusively for charitable purposes’’ but I think when the objects of the present Association are considered in conjunction with the purposes to which it has been found to have been devoting the greatest part of its effort, that it is one to which the provisions of Section 7(1) (d) (i) do apply. ...

The regulation, so far as it need be considered in the present matter, reads: “(b) Where manufacturers do not sell to independent wholesalers... licensed manufacturers may transfer their products to their unlicensed wholesale branches at the regular list selling prices to ordinary retailers who do not obtain any preferred prices or special discount of any kind, less 20%. the sales tax at the current rate to apply on the remainder. ... No such contention, it may be noted, was made in the pleadings, though it was obviously known that the respondent had relied upon the regulation in making payment of what it considered’ was due for sales tax. ...

Taking up first the main appeal, which involves the answer given in the court below to the first question, although the question as framed would not appear to involve more than measuring the facts of this case by the rule contained in the second part of subsec. 6, the learned President, in his reasons for judgment, considered himself free to refer to any other provision of the Act which could help in solving the problem submitted to him. ... It is obvious however that the whole of subsec. 6 must be considered, and not merely its second part. ...

The right should not be qualified as a right to bring goods without paying duty or taxes because such a limitation should be considered at the infringement stage. ... This Court has frequently considered the geographical reach of a claimed right  in assessing its centrality to the aboriginal culture claiming it.  ... Liebelt, [1999] 2 F.C. 455, where the Federal Court of Appeal considered the mobility right of an aboriginal person whose traditional territory also straddles the Canada-U.S. border.  ...

For an individual, factors such as nationality, physical presence, location of family home and social connections, among others, will be considered in determining residence.  ...

C.R. 520; [1965] C.T.C, 192, where Jackett, P. considered a like, appeal and expressed the view that the words " franchise, concession or licence” in the statute were used to refer to some right, privilege or monopoly that enables the concessionaire or franchise holder to carry on his business or that facilitates the carrying on of his business and that they were not used to refer to a contract under which a person was entitled to remuneration for the performance of specific services, Gibson, J. adopted this view in dismissing the appellant’s appeal. ...