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On this point I think the words of Lord Dunedin at p. 51 of the report [6] are conclusive:— What has got to be considered is whether this is in a true sense of the word alien legislation, and that is what Lord Haldane meant by "properly framed legislation. ...

He further emphasized that the title which was so conferred upon the respondent (which was the same as he had held as an employee of Campbell Limited) was deliberately bestowed in order that customers of Campbell Limited would be unaware of any change in the conduct of the business of Campbell Limited which he considered would be detrimental to the conduct of that business. ...

Justice Gibson considered that the testatrix had disposed of her main estate in Clause III by giving her “jewelry, furs and all other personal effects, and all articles of household use and ornament” to her daughter, and that the provisions of Clause IV, whereby she disposed of all her property, constituted a gift of the residue, and that when she directed her executors “To pay and transfer all the rest and residue” of her estate to the respondent founda- [Page 146] tion, she was disposing of the residue of the residue. ...

The following portions of The Companies Act, R.S.S. 1955, c. 124 as amended by c. 18 of the Statutes of Saskatchewan 1956, appear to me to be particularly relevant: 76. (1) Every company shall keep in one or more books a register of its members, and shall enter therein the names of the subscribers to the memorandum and the name of every other person who agrees to become a member of the company, together with the following particulars: (a) the full name, address and occupation of every such subscriber and person, and of every person to whom section 91 or 92 applies, and who requests the company to enter his name in a representative capacity; (b) the date at which each person was entered in the register as a member; (c) the date at which any person ceased to be a member; (d) the kind and class of the shares held by each member, their nominal amount or par value, if any, and the amount paid or agreed to be considered as paid on each share; (e) particulars of the transfer by any member of his shares; (f) in the case of a person to whom section 91 or 92 applies, a description of the capacity in which such person represents any share in the company so held by him, and the name of the estate or person so represented. 77. ...

In this regard, I find it difficult to distinguish this case in principle from the situation which was considered by Judson J. in Regal Heights Ltd. v. ...

I agree with the submission made by counsel for the appellant that in order that the plan with which we are concerned may be considered an "employees profit-sharing plan" it must fulfil the following conditions: (1) the employer must make payments to a trustee in trust for the benefit of its employees; (2) the payments must be computed by reference to the employer's profits from its business; (3) all amounts paid to the trustee and all profits (except capital gains or losses realized or sustained since 1955) must, in each year, be allocated either contingently or absolutely to individual employees. ...

I have considered carefully the view expressed by Coady J.A. in Jorgenson v. ...

I agree that the meaning of the word “structure” must be determined in relation to its use in the paragraph in question here, but I think it is proper to consider what has been considered to be a structure in connection with other taxing statutes. ...

However, he maintained that because Victuni was not registered as a trust company under the Trust Companies Act, R.S.Q. 1964, c. 287, it must be considered from the standpoint of the Act as the owner of the property and as indebted for its value to the two other companies for which in reality it is a mandatary. ...

Circumstances may vary and the position of each client who desired to claim privilege would still require to be considered. ...