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Hawaii Market Centre Inc. [4]) were considered and utilized by the Courts below in determining that the appellants were dealing in securities through their commodity account agreements with their customers. ...

The appellant, as vice-president of a firm of brokers and investment dealers, realized substantial profits from the sale of syndicate units and oil company shares which he considered to be in the nature of capital gains from the realization of ordinary investments but which the Minister viewed as income from a “business”. ...

The Alberta Act is phrased differently from those considered in the two decisions referred to but, upon consideration, I have concluded that the former should, for the purposes of this appeal, be construed in the manner already indicated. ...

The declaration of section 2 seems, when the circumstances just mentioned are considered, to be too explicit for misapprehension. ...

As to the general power to make further regulations, that power should not be considered to authorize the passing of any regulation inconsistent with s. 1 of ch. 14 of the statutes of 1870 which prohibits goods or passengers being carried from one port of Canada to another except in British ships, or with subss. 2 or 3 of s. 4 of the Imperial Act of 1869. ...

It is 'cost' as considered on the last-in, first-out basis." The accountants called as witnesses made it clear [Page 747] that the l.i.f.o. method is not intended to indicate physical flow of goods. ...

In my view, the section, whether read by itself, or, as it must be, as part of the Act considered as whole, does not purport to levy any duty or to create or define a succession. ...

It has been urged that the agreement is similar to the one considered in John Deere Plow Company v. ...

I have considered Regina v. Hopkins and Collins [16], decided under the English Forgery Act, 1913, as amended by the Criminal Justice Act, 1925, and do not find it persuasive. ...

The judgment of Jenkins J. was affirmed in the Court of Appeal but, in that Court, the question of the effect of the [Page 501] Rule against Perpetuities was neither argued nor considered. ...